Service relating to power transmission exempted from service tax

J S Kataria Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) CESTAT Ahmedabad held that all the services provided in relation to power transmission is exempted from service tax as per notification 45/2010-ST. Facts- The appellant mainly carried out various works/services in relation to transmission of electricity namely concrete foundation, excavation of pits, establishment and maintenance of site for storage of materials relating to power transmission tower in the capacity of sub-contractor. The appellant have not discharged the service tax liability on the service provided to their main/princi...