https://www.taxtmi.com/forum/issue?id=108700 Whether electricity recoveries by a provider are taxed hinges on classification and the pure agent exclusion: if costs are incurred and billed in the recipient's name and no markup is charged, excluded from taxable value under valuation rules; if the bill is in the provider's name or the transaction is characterised as supply of goods (sale of electricity), the recovery may not qualify for exclusion and may instead be treated as sale or part of the taxable service value. Administrative guidance also addresses exemption ceilings and Cenvat credit implications. en-us Thu, 04 Jun 2015 18:28:19 +0530 Thu, 23 Jan 2025 15:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108700 Whether electricity recoveries by a provider are taxed hinges on classification and the pure agent exclusion: if costs are incurred and billed in the recipient's name and no markup is charged, excluded from taxable value under valuation rules; if the bill is in the provider's name or the transaction is characterised as supply of goods (sale of electricity), the recovery may not qualify for exclusion and may instead be treated as sale or part of the taxable service value. Administrative guidance also addresses exemption ceilings and Cenvat credit implications. Discussion-Forum Service Tax Thu, 04 Jun 2015 18:28:19 +0530 https://www.taxtmi.com/forum/issue?id=108700