Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
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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