The respondents rendered services related to site formation, ...

Services for hydro project qualified for dam construction exemption. Bona fide belief on non-taxability prevented extended period.

Case Laws Service Tax

August 2, 2024

The respondents rendered services related to site formation, clearance, excavation, earthmoving, and demolition for a hydro-electric project. The issue was whether these services qualified for the exemption under Notification No. 17/2005-ST for construction of a dam. The Tribunal held that hydro-electric projects are inseparable from dams, and the services rendered were towards dam construction, eligible for the exemption. Regarding the time limitation, the Tribunal opined that the respondents had a bona fide belief that the services were not taxable, and the Revenue failed to establish reasons for invoking the extended period. Consequently, the Tribunal dismissed the Revenue's appeal, finding merit in the respondents' case on both substantive and limitation grounds.

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The respondents rendered services related to site formation, ...

Services for hydro project qualified for dam construction exemption. Bona fide belief on non-taxability prevented extended period.

Case Laws Service Tax

August 2, 2024

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