No service-tax on laying of electrical lines and installation of transformers for power distribution

Section 65(39a) of the Finance Act, 1994 - Taxable services - Erection, Commissioning and Installation Services - Stay Order - Assessee was an electrical contractor and undertook works contracts of laying of electrical lines, construction of sub-stations and erection, installation and commissioning of electrical transformers, etc., for State owned power distribution companies - Department demanded service tax - HELD : Prima facie, vide Notification No. 45/2010-ST, service provided relating to distribution and transmission of power were exempt from 16-6-2005 - Hence, pre-deposit was waived [Para 3] [In favour of assessee]

Refer:[2014] 46 taxmann.com 81 (Bangalore - CESTAT)

CESTAT, BANGALORE BENCH
Tulasi Projects (P.) Ltd.
v.
Commissioner of Customs, Central Excise & Service Tax, Hyderabad