https://www.taxtmi.com/caselaws?id=787754 Supply of electricity to tenants via sub meters, charged by units consumed, constitutes sale of goods and not a taxable service; consequently service tax demands and penalties relating to such supply are set aside. Invocation of the extended limitation under Section 73 requires proof of exceptions (fraud, collusion, wilful misstatement or suppression with intent to evade); mere detection during departmental audit or regular ST 3 returns and self assessment is insufficient, so extended period demands and penalties are set aside in the absence of such evidence. en-us Tue, 10 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787754 Supply of electricity to tenants via sub meters, charged by units consumed, constitutes sale of goods and not a taxable service; consequently service tax demands and penalties relating to such supply are set aside. Invocation of the extended limitation under Section 73 requires proof of exceptions (fraud, collusion, wilful misstatement or suppression with intent to evade); mere detection during departmental audit or regular ST 3 returns and self assessment is insufficient, so extended period demands and penalties are set aside in the absence of such evidence. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787754