2019 (2) TMI 687

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..... sting and commissioning of substations, switch station, transmission lines, distribution lines, distribution transformers etc to APTRANSCO, electrical companies such as APSPDCL, APEPDCL in the state of Andhra Pradesh - N/N. 45/2010 dated 20.07.2010 - Held that:- The said notification was considered by this Bench in the case of Unitech Power Transmission Ltd [2018 (5) TMI 1130 - CESTAT HYDERABAD] a .....

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..... he appellant herein was executing composite electrical contracts such as supply, construction, erection, testing and commissioning of substations, switch station, transmission lines, distribution lines, distribution transformers etc to APTRANSCO, electrical companies such as APSPDCL, APEPDCL in the state of Andhra Pradesh. It was the case of the revenue in the show cause notice that this activity .....

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..... vt Ltd [2016 (45) STR 217] and relief was granted to the assessee/appellant therein. 5. We do not find any reason to deviate from such a view already taken and accordingly we hold that the service tax liability on the appellant for the services rendered relating to transmission and distribution of electricity is unsustainable and such demand needs to be set aside and we do so. 6. This takes us t .....

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