https://www.taxtmi.com/article/detailed?id=5146 Electricity charges recovered by a landlord from tenants and remitted to the electricity supplier are excluded from the taxable value of Renting of Immovable Property Services where the landlord acts as a pure agent and meets Rule 5(2) Valuation Rules conditions (separate meters, actual amounts collected without markup, and remittance to the supplier). Such pass-through charges may also be characterized as the supply of goods rather than a service, and the negative-list exemption for electricity distribution applies only to licensed or government-entrusted utilities, not private developers or contractors. en-us Tue, 28 May 2013 11:56:36 +0530 Tue, 28 May 2013 11:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5146 Electricity charges recovered by a landlord from tenants and remitted to the electricity supplier are excluded from the taxable value of Renting of Immovable Property Services where the landlord acts as a pure agent and meets Rule 5(2) Valuation Rules conditions (separate meters, actual amounts collected without markup, and remittance to the supplier). Such pass-through charges may also be characterized as the supply of goods rather than a service, and the negative-list exemption for electricity distribution applies only to licensed or government-entrusted utilities, not private developers or contractors. Articles Service Tax Tue, 28 May 2013 11:56:36 +0530 https://www.taxtmi.com/article/detailed?id=5146