𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝗿𝗲𝗰𝘁𝗶𝗼𝗻 𝗼𝗳 𝗧𝗿𝗮𝗻𝘀𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗧𝗼𝘄𝗲𝗿𝘀. 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "No service tax is payable on services related to the installation of transmission towers for electricity."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Kailash Devebuild India Pvt. Ltd 𝗜𝘀𝘀𝘂𝗲: Issue: M/s. Kailash Devebuild India Pvt. Ltd. provided erection services for transmission line towers (2004-2011). Show cause notices alleged service tax liability and proposed penalties.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal confirmed that such services are exempt under previous notifications and overturned the penalties. The appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: Title: M/s. Kailash Devebuild India Pvt. Ltd vs. The Commissioner of Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 December 2023

This ruling clarifies the exemption of service tax on erection services for transmission towers.