https://www.taxtmi.com/caselaws?id=770374 Appellate court examined service tax applicability on electricity reimbursement charges. SC invalidated Rule 5(1) of Service Tax Valuation Rules as ultra vires, finding it exceeded statutory limits. Tribunal determined electricity charges constitute sale of goods, not taxable service. Consequently, the court set aside service tax, interest, and penalty demands, ruling the original orders unsustainable and granting relief to the appellant. en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770374 Appellate court examined service tax applicability on electricity reimbursement charges. SC invalidated Rule 5(1) of Service Tax Valuation Rules as ultra vires, finding it exceeded statutory limits. Tribunal determined electricity charges constitute sale of goods, not taxable service. Consequently, the court set aside service tax, interest, and penalty demands, ruling the original orders unsustainable and granting relief to the appellant. Case-Laws Service Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770374