https://www.taxtmi.com/caselaws?id=780612 CESTAT allowed the appeal, holding the government-owned utility's transmission and distribution activities (including ancillary/bundled services) exempt from Service Tax under the negative list (s.66D(k)) and prior notifications, so no Service Tax/GST was due for the relevant period. The Tribunal found the Revenue's demand premised on total turnover without proper verification and noted legitimate belief in non-liability; there was no evidence of suppression or charging of tax. The confirmed demand for the extended period was set aside as time-barred. 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 CESTAT allowed the appeal, holding the government-owned utility's transmission and distribution activities (including ancillary/bundled services) exempt from Service Tax under the negative list (s.66D(k)) and prior notifications, so no Service Tax/GST was due for the relevant period. The Tribunal found the Revenue's demand premised on total turnover without proper verification and noted legitimate belief in non-liability; there was no evidence of suppression or charging of tax. The confirmed demand for the extended period was set aside as time-barred. Case-Laws Service Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780612