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

Last updated: 21 October 2021
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

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