https://www.taxtmi.com/caselaws?id=359392 The Appellate Tribunal CESTAT ALLAHABAD ruled that the appellant, acting as a distributor of electricity to tenants, was not liable to pay service tax on the sale of electricity or other consumer goods. The Tribunal considered the appellant's role as a pure agent in receiving electricity from the Electricity Department and distributing it to tenants, whether sourced from the Electricity Department or DG Sets. The decision clarified the non-taxable nature of the appellant's activities in the electricity supply chain, ultimately setting aside the orders related to the levy of service tax on reimbursement of electric charges and consumable goods. 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 The Appellate Tribunal CESTAT ALLAHABAD ruled that the appellant, acting as a distributor of electricity to tenants, was not liable to pay service tax on the sale of electricity or other consumer goods. The Tribunal considered the appellant's role as a pure agent in receiving electricity from the Electricity Department and distributing it to tenants, whether sourced from the Electricity Department or DG Sets. The decision clarified the non-taxable nature of the appellant's activities in the electricity supply chain, ultimately setting aside the orders related to the levy of service tax on reimbursement of electric charges and consumable goods. Case-Laws Service Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359392