https://www.taxtmi.com/caselaws?id=792319 Services for supplying, erecting, commissioning and allied work on electricity substations and transmission lines were treated as exempt under Notification No. 45/2010-ST because activities integrally connected with transmission and distribution infrastructure fall within services "in relation to" that function. The demand raised under erection, commissioning, installation and works contract classifications was therefore unsustainable. Freight and insurance charges were also not taxable as goods transport agency service because consignment notes, which are essential to that levy, were not established on record and the demand rested only on contractual freight figures. The service tax demand was thus set aside in full. en-us Tue, 26 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792319 Services for supplying, erecting, commissioning and allied work on electricity substations and transmission lines were treated as exempt under Notification No. 45/2010-ST because activities integrally connected with transmission and distribution infrastructure fall within services "in relation to" that function. The demand raised under erection, commissioning, installation and works contract classifications was therefore unsustainable. Freight and insurance charges were also not taxable as goods transport agency service because consignment notes, which are essential to that levy, were not established on record and the demand rested only on contractual freight figures. The service tax demand was thus set aside in full. Case-Laws Service Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792319