The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited (GETCO) to service recipients.The bench of Ramesh Nair (Judicial Member) and C.L. Mahar (Technical Member) has observed that for the entire period...
