https://www.taxtmi.com/caselaws?id=780612 Receipts linked to transmission and distribution of electricity, including ancillary tariff-based charges such as wheeling, meter-related and supervision charges, are treated as part of a naturally bundled exempt composite service and are not liable to service tax. Liquidated damages and penalty recoveries are compensation for breach or default, not consideration for a declared service, so they do not attract service tax. The extended period of limitation requires deliberate suppression, wilful misstatement or fraud with intent to evade tax; where books are maintained transparently and the issue is one of legal interpretation, that period cannot be invoked. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780612 Receipts linked to transmission and distribution of electricity, including ancillary tariff-based charges such as wheeling, meter-related and supervision charges, are treated as part of a naturally bundled exempt composite service and are not liable to service tax. Liquidated damages and penalty recoveries are compensation for breach or default, not consideration for a declared service, so they do not attract service tax. The extended period of limitation requires deliberate suppression, wilful misstatement or fraud with intent to evade tax; where books are maintained transparently and the issue is one of legal interpretation, that period cannot be invoked. Case-Laws Service Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780612