2026-VIL-30-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Erection, commissioning or installation services, Transmission or distribution of electricity - Appellant is engaged in providing various services in relation to transmission or distribution of electricity through transmission lines, erection, commissioning or installation of various capacity electrical sub-stations, lines, transformers, etc. – Demand of service tax under the category of Erection, Commissioning or Installation Services (ECIS) on the ground that the appellant was not entitled to the benefit of Notification No. 45/2010-ST dated 20.07.2010 issued under section 11C of the Central Excise Act, 1944 and Notification No. 11/2010-ST dated 27.02.2010 under section 83 of the Finance Act, 1994. The appellant argued that their activity involves not only service but also a material portion, and it would be more appropriately classifiable under Works Contract Service (WCS) - Whether the activities carried out by the appellant are covered under the exemption provided in Notification No. 45/2010-ST dated 20.07.2010 and Notification No. 11/2010-ST dated 27.02.2010 – HELD - The observations made aby the adjudicating authority that the notifications are intended only for the companies directly engaged in transmission and distribution are not correct. The scope of the notifications covers any services provided in relation to transmission and distribution of electricity. The activities carried out by the appellant are directly relatable to either transmission or distribution of electricity and are, therefore, squarely covered within the ambit of the notifications issued under section 11C of the CEA, 1944 read with section 83 of the Finance Act, 1994 - the impugned order is set aside and the appeal is allowed
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