Service Tax not payable on Services provided to Government Company for ‘Transmission of Electricity’
Case Law Details
Case Name : Vivek Constructions Vs Commissioner of Central Excise and Central Goods & Service Tax (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Vivek Constructions Vs Commissioner of Central Excise and Central Goods & Service Tax (CESTAT Delhi)
The Customs, Excise and Service Tax Appellate Tribunal, Delhi (CESTAT) in the case of M/s Vivek Constructions v. Commissioner of Central Excise and Central Goods & Service Tax [Service Tax Appeal No.50791 of 2019 decided on October 5, 2021] held that no Service Tax is payable on services provided to a Government Company for ‘transmission of electricity’.
M/s. Vivek Constructions (Appellant) is registered with the Service Tax Department and is engaged in providing works contract serv...
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Author Bio
help us this fact of the verdict.
Sir
Pl.let me know whether service tax is applicable on work contract services provided to Railway for Repair & maintenance work.whereas Vat @ 4.20 was deducted at source.
Pl.oblige.
Thanks
with regards.