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ST Demand on Erection, Commissioning or Installation Service

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Service Tax - Demand on the rendition of Erection, Commissioning or Installation service by the appellant by way of supply and installation of cables and lines (connectors) for distribution and transmission of electricity for the Madhya Pradesh State Electricity Board (MPSEB) through its instrumentality M/s Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd. (MPKVVCL)

HELD – Vide Notification No.45/2010-ST dated 20.7.2010 taxable services relating to transmission and distribution of electricity provided by a service provider to a service receiver for the period upto 21.6.2010 was exempted from service tax - the appellant is not liable to collection of service tax in terms of said Notification – Assessee appeal allowed

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Guest Wednesday, 18 September 2019

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