https://www.taxtmi.com/caselaws?id=775268 The CESTAT Kolkata held that electricity qualifies as "excisable goods" under Section 2(d) of the Central Excise Act, 1944, since it is marketable and listed under Tariff Item No. 2716 0000 of the Central Excise Tariff Act, 1985, despite no excise duty rate being prescribed. However, regarding service tax, the Tribunal ruled that the transaction constituted a sale of electricity, not a service, and thus no service tax was leviable. The impugned order demanding service tax was set aside, and the appeal was allowed. en-us Thu, 10 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 14:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775268 The CESTAT Kolkata held that electricity qualifies as "excisable goods" under Section 2(d) of the Central Excise Act, 1944, since it is marketable and listed under Tariff Item No. 2716 0000 of the Central Excise Tariff Act, 1985, despite no excise duty rate being prescribed. However, regarding service tax, the Tribunal ruled that the transaction constituted a sale of electricity, not a service, and thus no service tax was leviable. The impugned order demanding service tax was set aside, and the appeal was allowed. Case-Laws Service Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775268