https://www.taxtmi.com/caselaws?id=791963 Electricity charges separately billed on actual consumption were treated as a sale of goods, so they fell outside the taxable value of Management, Maintenance or Repair Service. Transformer installation recoveries were likewise excluded because the amounts were less than actual cost and were merely reimbursed as conduit expenses connected with electricity supply. On that reasoning, service tax on both components was unsustainable, and the connected penalty could not survive. en-us Mon, 18 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791963 Electricity charges separately billed on actual consumption were treated as a sale of goods, so they fell outside the taxable value of Management, Maintenance or Repair Service. Transformer installation recoveries were likewise excluded because the amounts were less than actual cost and were merely reimbursed as conduit expenses connected with electricity supply. On that reasoning, service tax on both components was unsustainable, and the connected penalty could not survive. Case-Laws Service Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791963