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April 2015

[2015] 37 STR 631 (Tri.-Mumbai) Kedar Construction vs. Commissioner of Central Excise, Kolhapur.

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Services in relation to distribution or transmission of electricity were exempt from service tax vide Notification No. 45/2010-ST dated 20th July, 2010.

Facts:
The appellants rendered commercial or industrial construction services to Maharashtra State Electricity Transmission Co. Ltd. and others for construction of substations and claimed exemption under Notification No. 45/2010-ST dated 20th July, 2010 which provides for exemption in respect of services related to distribution and transmission of electricity. The appellants contended that the exemption pertained to services “in relation to” distribution and transmission of electricity, their activity of construction of sub-stations which was used for the distribution and transmission, was eligible for the exemption.

Held:
It was held that all taxable services rendered in relation to transmission/distribution of electricity were eligible for benefit of exemption under the said notification.

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