Erection, Commissioning or Installation Service - Rural ...
Rural electrification services like substation and transmission tower installations qualify for service tax exemption under distribution activities.
August 3, 2015
Case Laws Service Tax AT
Erection, Commissioning or Installation Service - Rural Electrification - all activities having direct and proximate nexus with distribution of electrical energy. - Distribution of electrical energy cannot be effectively accomplished without installation of sub-station, transmission towers and installation of meters - Benefit of exemption allowed - AT
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