Case Law Details
Case Name : N P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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N P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
CESTAT Ahmedabad held that service provided to Gujarat Energy Transmission Corporation Ltd. are exempted from the payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010.
Facts- It is alleged that the appellant had provided the work/ services covered under the taxable services of works contract service, Commercial & Industrial Construction Services, Construction of Complex Service and the Site formation and Clearance, Excavation and Earth Moving and Demolition Service, not paid the service tax.
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