Works Contract for Electricity Transmission not liable to Service Tax: CESTAT Kolkata

S. Chatterjee & Sons (India) Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal, Kolkata examined whether works contract services relating to laying and repair of electric cables provided to an electricity transmission and distribution company were liable to service tax. The appellant was engaged in activities such as laying and repairing electric cables along or under roads, along with allied works including high-tension construction, laying of pipes, shifting of cable drums and materials, cable jointing, and depl...