https://www.taxtmi.com/caselaws?id=794345 Services rendered in relation to transmission or distribution of electricity were treated as covered by the exemption notifications, because the scope extended beyond the entities actually engaged in transmission or distribution to services provided in relation to that activity. On that basis, the service tax demand raised under Erection, Commissioning or Installation Services was held unsustainable. Supporting coordinate bench decisions were relied on, and the demand and penalty were set aside in favour of the assessee. en-us Wed, 03 Dec 2025 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794345 Services rendered in relation to transmission or distribution of electricity were treated as covered by the exemption notifications, because the scope extended beyond the entities actually engaged in transmission or distribution to services provided in relation to that activity. On that basis, the service tax demand raised under Erection, Commissioning or Installation Services was held unsustainable. Supporting coordinate bench decisions were relied on, and the demand and penalty were set aside in favour of the assessee. Case-Laws Service Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794345