https://www.taxtmi.com/caselaws?id=269571 The appellant, a partnership firm renting immovable property, was held liable for Service Tax on power charges collected. The Tribunal ruled that the appellant failed to establish acting as a pure agent for the difference in amount collected and paid to BESCOM for power charges. They were directed to deposit a specified amount within eight weeks, with the balance dues waived pending appeal. The judgment clarified tax liability on power charges and the treatment of specific expenses in the context of Service Tax obligations for the appellant. en-us Fri, 20 Feb 2015 00:00:00 +0530 Thu, 17 Dec 2015 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269571 The appellant, a partnership firm renting immovable property, was held liable for Service Tax on power charges collected. The Tribunal ruled that the appellant failed to establish acting as a pure agent for the difference in amount collected and paid to BESCOM for power charges. They were directed to deposit a specified amount within eight weeks, with the balance dues waived pending appeal. The judgment clarified tax liability on power charges and the treatment of specific expenses in the context of Service Tax obligations for the appellant. Case-Laws Service Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269571