𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗘𝗿𝗲𝗰𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗜𝗻𝘀𝘁𝗮𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗥𝗲𝗹𝗮𝘁𝗲𝗱 𝘁𝗼 𝗧𝗿𝗮𝗻𝘀𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗘𝗹𝗲𝗰𝘁𝗿𝗶𝗰𝗶𝘁𝘆 📢 The Tribunal ruled: "Service of Erection, Commissioning, and Installation in relation to transmission of electricity is not leviable to service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Gujarat Energy Transmission Corporation Limited ⚖️ 𝗜𝘀𝘀𝘂𝗲: Whether the demand for service tax on charges recovered from consumers for services related to electricity transmission is valid?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that services related to electricity transmission are exempt from service tax under various notifications, with no suppression of facts, and set aside the impugned order, allowing the appeal.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Gujarat Energy Transmission Corporation Limited vs. Commissioner of Central Excise & ST, Anand 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 10317 of 2017-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 6 February 2024

📜 This ruling reaffirms that services related to the transmission of electricity are not subject to service tax.