CESTAT Upholds Service Tax Exemption for PGCIL Projects; Department’s Appeal Beyond SCN Dismissed [Read Order]

The bench noted that there was no evidence brought by the department to prove that the service provided by the appellant is not for electricity transmission infrastructure
CESTAT - Service Tax - Service Tax Exemption - taxscan

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the service tax exemption for M/s Power Grid Corporation of India Ltd. (PGCIL) projects and noted that the ground raised by the department was beyond the show cause notice (SCN). In this case, the department is on appeal. The assessee respondent…

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