https://www.taxtmi.com/caselaws?id=403663 The Tribunal allowed the appeal in part, setting aside the service tax demand on late payment surcharge, meter rent, and supervision charges as they were considered exempt bundled services related to electricity transmission and distribution. However, the penalty on lease rent was confirmed. The extended period of limitation issue was not extensively discussed, focusing primarily on the taxability of the charges. en-us Thu, 14 Jan 2021 00:00:00 +0530 Wed, 16 Nov 2022 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403663 The Tribunal allowed the appeal in part, setting aside the service tax demand on late payment surcharge, meter rent, and supervision charges as they were considered exempt bundled services related to electricity transmission and distribution. However, the penalty on lease rent was confirmed. The extended period of limitation issue was not extensively discussed, focusing primarily on the taxability of the charges. Case-Laws Service Tax Thu, 14 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403663