TaxTMI 
TaxTMI 
2018 (6) TMI 481
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....ECHNICAL MEMBER Mr. T. R. Rajesh Kumar, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per : P. Anjani Kumar The issue involved in both the appeals is same. As requested by the learned counsel for the appellant, they are taken up together. 2. Brief facts of the case are that the appellants have entered into works contract with MESCOM for repair and reconditioning of ....
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....dia Ltd. vs. CCE: 2018-TIOL-1663-CESTAT-CHD. The appellants have also pleaded that by the ratio of the following cases, the work undertaken by them is in relation to transmission and distribution of electricity; therefore, they are exempt from paying service tax and as such, the appeals may be allowed. M/s. Shreya Electricals vs. CCE: 2016-TIOL-2626-CESTATBANG. GB Desai Saurabh Construction....
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.... section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), on all taxable services relating to transmission and distribution of electricity provided by a person (hereinafter called 'the service provider') to any other person (hereinafter called 'the service receiver'), and that all such services were liable to service tax under the said Finance Act, which wer....
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....mission and distribution of electricity during the aforesaid period. This exemption appears to be for all taxable services relating to transmission of electricity. However, on this count we find plethora of judgments, wherein it has been held that erection commissioning and installation comes within the ambit of the expression 'in relation to'. CCE vs. Sri Rajyalakshmi Cement Products: 2017 (5....