https://www.taxtmi.com/caselaws?id=359392 Electricity distributed for onward supply was treated as non-taxable, and amounts collected as reimbursement through sub-meters and paid onward to the Electricity Department were regarded as part of a pure agent arrangement. On that basis, receipts relating to electricity supplied through DG sets were also treated as outside service tax. The same treatment was applied to amounts collected for consumable goods and electrical goods supplied to tenants, and the service tax demands were set aside. en-us Mon, 26 Feb 2018 00:00:00 +0530 Sat, 06 Apr 2019 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359392 Electricity distributed for onward supply was treated as non-taxable, and amounts collected as reimbursement through sub-meters and paid onward to the Electricity Department were regarded as part of a pure agent arrangement. On that basis, receipts relating to electricity supplied through DG sets were also treated as outside service tax. The same treatment was applied to amounts collected for consumable goods and electrical goods supplied to tenants, and the service tax demands were set aside. Case-Laws Service Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359392