Taxable services rendered for transmission of electricity are exempt

KEC International Ltd Vs Commissioner of CGST (CESTAT Chandigarh) CESTAT Chandigarh Held that benefit of exemption under notification No. 45/2010-ST dated 20.07.2010 is available if the taxable services are rendered for transmission/ distribution of electricity. Facts- The appellant is engaged in the manufacture of power transmission towers and parts and accessories. The appellant is also engaged in the supply of such towers, parts and accessories and erection, commissioning and installation of such towers. It was allotted two separate contracts by various Electricity Distribution Authorities....