Bench held that held that the works contract services provided by the applicant to (GETCO) for the activity of transmission of electricity are exempt from service tax
In a recent ruling, the West Bengal bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the contract services for construction related to electricity transmission for Gujarat Energy Transmission Corporation Ltd. ( GETCO ) by the applicant are exempted from service tax. In this case, the appellant, Vraj Construction,…
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