No Service Tax on works contract & manpower services integrally linked to electricity transmission

Tamil Nadu Transmission Corporation Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The case before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, concerns an appeal challenging an Order-in-Original dated 18.11.2016, which confirmed service tax demand, interest, and penalties against the appellant for the period 01.07.2012 to 31.03.2014. The demand arose under the reverse charge mechanism in respect of services such as works contract, manpower supply, and rent-a-cab services received by the appellant. The appellant, a government-owned entity functio...