https://www.taxtmi.com/caselaws?id=367778 The Tribunal ruled in favor of the appellant, holding that Unscheduled Inter-change (UI) charges received were not subject to Service Tax. The appellant's argument that UI charges were part of electricity transmission, falling under the negative list exempt from Service Tax, was accepted. The Tribunal found that receiving UI charges did not entail refraining from supplying electricity, leading to the appeal being allowed and the Service Tax demand on UI charges being set aside. en-us Wed, 12 Sep 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367778 The Tribunal ruled in favor of the appellant, holding that Unscheduled Inter-change (UI) charges received were not subject to Service Tax. The appellant's argument that UI charges were part of electricity transmission, falling under the negative list exempt from Service Tax, was accepted. The Tribunal found that receiving UI charges did not entail refraining from supplying electricity, leading to the appeal being allowed and the Service Tax demand on UI charges being set aside. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367778