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


Last updated: 21 October 2021

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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