https://www.taxtmi.com/article/detailed?id=8446 The operator of a commercial complex procured high tension electricity, converted and redistributed it to occupiers using sub meters, billed and collected charges; lacking licences under the Electricity Act, this conversion, allocation, billing and collection was held to fall within the Finance Act definition of service and therefore exigible to Service Tax. The article also observes that amounts recovered without mark up might be characterised as reimbursements by a pure agent, and that Supreme Court ruling on valuation may affect adjudication of similar cases for the impugned period. en-us Thu, 04 Apr 2019 09:39:12 +0530 Thu, 04 Apr 2019 09:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8446 The operator of a commercial complex procured high tension electricity, converted and redistributed it to occupiers using sub meters, billed and collected charges; lacking licences under the Electricity Act, this conversion, allocation, billing and collection was held to fall within the Finance Act definition of service and therefore exigible to Service Tax. The article also observes that amounts recovered without mark up might be characterised as reimbursements by a pure agent, and that Supreme Court ruling on valuation may affect adjudication of similar cases for the impugned period. Articles Goods and Services Tax - GST Thu, 04 Apr 2019 09:39:12 +0530 https://www.taxtmi.com/article/detailed?id=8446