2024 (12) TMI 1254 - SCH - Customs

Works contract service - transmission of electricity irrespective of classification - services rendered by the appellant for construction of various structures, superstructures etc. of hydro power projects for generation of electricity for TNEB - N/N. 11/2010-ST and 45/2010-ST - it was held by CESTAT that the demands no not sustain. HELD THAT - There are no reason to interfere with the impugned order dated 26.04.2018 passed by The Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench, Chennai - appeal dismissed.

Summary

The Supreme Court upheld the Customs, Excise & Service Tax Appellate Tribunal's order dated 26.04.2018 in Appeal ST/40357/2015. The Civil Appeal was dismissed, and any pending applications were disposed of.