TaxTMI 
TaxTMI 
One of my client is having surplus steam generated, which it intends to sell.
Whether service tax will be applicable on it.
Thanks
SALE OF STEAM
17 Mar 2011 
3 Replies 
4646 Views Asked by
Sale of goods: surplus steam treated as goods (excisable with nil rate), thus not liable to service tax.
Sale of surplus steam is a sale of goods and attracts turnover-based tax (VAT), not service tax. Steam is classified as an excisable commodity under the Central Excise Tariff (Chapter 28) and is subject to a nil excise rate by notification; accordingly, service tax does not apply to such sales. (AI Summary)
Sale of surplus steam is a sale of goods and attracts turnover-based tax (VAT), not service tax. Steam is classified as an excisable commodity under the Central Excise Tariff (Chapter 28) and is subject to a nil excise rate by notification; accordingly, service tax does not apply to such sales. (AI Summary)