https://www.taxtmi.com/caselaws?id=789301 Works for laying and repairing electric cables for an electricity distribution utility were treated as directly connected with transmission and distribution of electricity, so they formed part of the exempt main service under the negative list. Applying the principle of naturally bundled services, the Tribunal held that the cable-laying and allied works assumed the character of the principal exempt service and did not attract service tax. It also accepted that subcontractor services can fall within the exemption for exempt works contract services where they form part of the exempt bundle. The demand was therefore not sustainable and consequential relief followed. en-us Thu, 05 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789301 Works for laying and repairing electric cables for an electricity distribution utility were treated as directly connected with transmission and distribution of electricity, so they formed part of the exempt main service under the negative list. Applying the principle of naturally bundled services, the Tribunal held that the cable-laying and allied works assumed the character of the principal exempt service and did not attract service tax. It also accepted that subcontractor services can fall within the exemption for exempt works contract services where they form part of the exempt bundle. The demand was therefore not sustainable and consequential relief followed. Case-Laws Service Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789301