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CESTAT : No tax payable on construction and maintenance of sub-stations for electricity transmission

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Construction and maintenance of sub-stations for Maharashtra State Electricity Transmission Co. exempt from service tax under Notification No.45/2010​-ST​; Said Notification exempt​s​ taxable service 'relating to' transmission and distribution of electricity upto February 26, 2010 and Notification ​No. ​11/2010​-ST​ effective February 27, 2010 exempt​s​ taxable services provided 'for' transmission of electricity; Term ‘relating to’ of wide amplitude as held by SC in Doypack Systems Pvt. Ltd. and expression ​'​for’ means ‘for the purpose of’​,​ cove​ring wide gamut of activities including sub-stations and equipment; Rejects Revenue​​ contention that exemption unavailable as assessee’s activities not having integral connection with transmission of electricity; ​Exemption available irrespective of classification as ‘Commercial or Industrial Construction Service’ or ‘Works Contract Service’​  : Mumbai Tribunal
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