https://www.taxtmi.com/caselaws?id=456355 Charges for erection of bays, sub-stations and transmission lines were held to be directly and closely connected with exempt transmission of electricity, so they could not be split out and taxed as independent services. The analysis applied the Finance Act, 1994, the Electricity Act, 2003, exemption notifications, and the negative list concept for transmission or distribution of electricity, treating the related activities as naturally bundled with the principal exempt supply. The demand of service tax was therefore not sustainable. On interest for reversed Cenvat credit, the absence of suppression or wilful misstatement defeated the extended period, and the ancillary interest demand could not survive beyond limitation. The interest demand was also held unsustainable. en-us Tue, 06 Feb 2024 00:00:00 +0530 Thu, 18 Jul 2024 19:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456355 Charges for erection of bays, sub-stations and transmission lines were held to be directly and closely connected with exempt transmission of electricity, so they could not be split out and taxed as independent services. The analysis applied the Finance Act, 1994, the Electricity Act, 2003, exemption notifications, and the negative list concept for transmission or distribution of electricity, treating the related activities as naturally bundled with the principal exempt supply. The demand of service tax was therefore not sustainable. On interest for reversed Cenvat credit, the absence of suppression or wilful misstatement defeated the extended period, and the ancillary interest demand could not survive beyond limitation. The interest demand was also held unsustainable. Case-Laws Service Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456355