https://www.taxtmi.com/highlights?id=56588 Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from the electricity consumers - - all services related to transmission and distribution of electricity are bundled services, as contemplated under section 66F(3) of the Finance Act, and are required to be treated as a provision of a single service of transmission and distribution of electricity, which service is exempted from payment of service tax. - it is not possible to sustain the levy of service tax on such amount - AT en-us Fri, 05 Feb 2021 06:38:03 +0530 Fri, 05 Feb 2021 06:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56588 Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from the electricity consumers - - all services related to transmission and distribution of electricity are bundled services, as contemplated under section 66F(3) of the Finance Act, and are required to be treated as a provision of a single service of transmission and distribution of electricity, which service is exempted from payment of service tax. - it is not possible to sustain the levy of service tax on such amount - AT Highlights Service Tax Fri, 05 Feb 2021 06:38:03 +0530 https://www.taxtmi.com/highlights?id=56588