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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.

Rajul gajeraGujarat government companyGujarat energy transmission corporation limitedService tax appellate tribunalAhmedabad benchRamesh nairJudicial memberTechnical memberState transmission utilityFinance actElectricity actFor appellantService taxServices transmission