https://www.taxtmi.com/forum/issue?id=2900 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. en-us Thu, 17 Mar 2011 12:45:52 +0530 Thu, 23 Jan 2025 15:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2900 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. Discussion-Forum Service Tax Thu, 17 Mar 2011 12:45:52 +0530 https://www.taxtmi.com/forum/issue?id=2900