https://www.taxtmi.com/caselaws?id=779661 The HC allowed the petition by remanding the matter to the concerned Adjudicating Authority for determination whether electricity charges collected by the petitioner are liable to service tax, directing a decision within three months. The HC declined to decide merits under writ jurisdiction, noting factual issues require adjudication and that the petitioner prima facie showed billing matched the distribution company. The court reiterated that HC should not reappreciate evidence or substitute appellate fact-finding, and relegated the parties to the statutory remedy. en-us Mon, 06 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779661 The HC allowed the petition by remanding the matter to the concerned Adjudicating Authority for determination whether electricity charges collected by the petitioner are liable to service tax, directing a decision within three months. The HC declined to decide merits under writ jurisdiction, noting factual issues require adjudication and that the petitioner prima facie showed billing matched the distribution company. The court reiterated that HC should not reappreciate evidence or substitute appellate fact-finding, and relegated the parties to the statutory remedy. Case-Laws Service Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779661