https://www.taxtmi.com/caselaws?id=209814 The Tribunal ruled that COD clearance is no longer required post the Electronics Corporation of India Vs UOI judgment. It set aside the demand for service tax on 'Other Income' receipts, finding no taxable element in the income components. Additionally, the Tribunal dismissed the Revenue's appeal regarding the taxability of activities related to power supply, stating that certain services were incidental to the main power supply activity and not subject to tax liability. The cross objection filed by the Power supply company against the Revenue's appeal was also dismissed. en-us Mon, 18 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209814 The Tribunal ruled that COD clearance is no longer required post the Electronics Corporation of India Vs UOI judgment. It set aside the demand for service tax on 'Other Income' receipts, finding no taxable element in the income components. Additionally, the Tribunal dismissed the Revenue's appeal regarding the taxability of activities related to power supply, stating that certain services were incidental to the main power supply activity and not subject to tax liability. The cross objection filed by the Power supply company against the Revenue's appeal was also dismissed. Case-Laws Service Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209814