Service Tax not payable on Services provided to Government Company for Transmission of Electricity


Quick Summary
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that Service Tax is not payable on services provided to a Government Company for the transmission of electricity. The appellant, M/s. Vivek Constructions, successfully argued that their work for Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (RRVPNL) was exempt under relevant notifications. This decision means the demands for Service Tax and penalties raised by the Revenue Department were set aside.

Court :
CESTAT, Delhi

Brief :
The Customs, Excise and Service Tax Appellate Tribunal, Delhi ("the 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'.

Citation :
Service Tax Appeal No.50791 of 2019 decided on October 5, 2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Comments




CCI Pro



Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
21 August 2026
Finance Manager

Resollect Technologies Pvt Ltd

Mumbai

CA

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details