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Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Late payment surcharge collected on delayed payment of electricity dues was treated as part of the electricity tariff, not as an independent declared service of tolerating an act. The CESTAT held that the surcharge arose only on default in payment, had an intrinsic nexus with the principal supply of electricity, and could not be artificially separated from that supply. It therefore formed a naturally bundled or composite supply to be taxed in the same manner as the exempt electricity supply. Relying on CBIC clarification and prior decisions, the Tribunal held that service tax, interest, and penalties were unsustainable.
Late payment surcharge collected on delayed payment of electricity dues was treated as part of the electricity tariff, not as an independent declared service of tolerating an act. The CESTAT held that the surcharge arose only on default in payment, had an intrinsic nexus with the principal supply of electricity, and could not be artificially separated from that supply. It therefore formed a naturally bundled or composite supply to be taxed in the same manner as the exempt electricity supply. Relying on CBIC clarification and prior decisions, the Tribunal held that service tax, interest, and penalties were unsustainable.
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