https://www.taxtmi.com/caselaws?id=376800 A person without a licence under the Electricity Act, 2003 who procures bulk high-tension supply, steps it down to low tension, supplies it to occupiers of a commercial complex on sub-meter readings, and raises bills is not engaged in lawful trading or sale of electricity. The activity does not fall within the negative list as trading, transmission, or distribution by an electricity utility, and therefore answers the definition of service under section 65B(44). On that footing, the supply arrangement is chargeable to service tax under section 66B, and the writ petition was dismissed. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 21 Jan 2020 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376800 A person without a licence under the Electricity Act, 2003 who procures bulk high-tension supply, steps it down to low tension, supplies it to occupiers of a commercial complex on sub-meter readings, and raises bills is not engaged in lawful trading or sale of electricity. The activity does not fall within the negative list as trading, transmission, or distribution by an electricity utility, and therefore answers the definition of service under section 65B(44). On that footing, the supply arrangement is chargeable to service tax under section 66B, and the writ petition was dismissed. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376800