Case Law Details
Arvindra Electricals Vs Commissioner of Central Excise & ST (CESTAT Chandigarh)
Whether Electrical Contractor is exempt from service Tax under mega exemption Notification No. 25/2012-ST issued dated 20.06.2012.
Yes, In the case of M/s. Arvindra Electricals Vs Commissioner of Central Excise & ST, Chandigarh it has been decided that services provided by by electrical contractor to to government organisations or a local authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession was exempt from payment of duty. Such as supply of transformers, sub-stations, high tension wires, low tension wires, street lights, DG Sets, electricity poles, HDPE pipes, feeder pillars, switches etc. and other ancillary electrical equipment’s. Demand of service tax is not sustainable under ‘Erection, Commissioning and Installation Services’.
As per Entry No. 12 of Mega exemption notification No. 25/2012 ST dated 20.06.2012 :
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Author Bio
Very Nice Article & it helps very much to all professionals since, now a days, Service Tax Department issuing notices to various dealers for apparent short payment of service tax on the basis of 26AS.
Congratulations to writer of Article & best wishes from readers. Keep writing such articles which helps Professional Faculty on current issues.