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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

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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