https://www.taxtmi.com/caselaws?id=795167 Fabrication, erection, testing, painting, transportation, alignment and commissioning of pressure-shaft steel liners and tunnelling formwork for hydroelectric projects were examined as services intrinsically connected with electricity generation. Notification No. 11/2010-ST and Notification No. 45/2010-ST exempted taxable services relating to generation, transmission or distribution of electricity during the relevant period. On the stated facts, the services fell within those exemptions and were not liable to Service Tax; the related demand, interest and penalty were unsustainable. en-us Wed, 15 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795167 Fabrication, erection, testing, painting, transportation, alignment and commissioning of pressure-shaft steel liners and tunnelling formwork for hydroelectric projects were examined as services intrinsically connected with electricity generation. Notification No. 11/2010-ST and Notification No. 45/2010-ST exempted taxable services relating to generation, transmission or distribution of electricity during the relevant period. On the stated facts, the services fell within those exemptions and were not liable to Service Tax; the related demand, interest and penalty were unsustainable. Case-Laws Service Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795167