https://www.taxtmi.com/caselaws?id=471341 Separately recovered electricity charges, including charges for electricity generated through DG sets, are treated as consideration for trading in goods rather than for renting of immovable property where recovered on actual consumption under lease arrangements. Electricity generation constitutes manufacture or production of goods, while trading in goods falls within the negative list. As renting, common-area maintenance, and electricity were separately charged, electricity supply cannot be bundled with renting because bundling requires two taxable services. Actual-consumption recoveries also qualify for exemption under Notification No. 12/2003-ST and are excluded from the taxable value of renting. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 31 Aug 2026 18:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471341 Separately recovered electricity charges, including charges for electricity generated through DG sets, are treated as consideration for trading in goods rather than for renting of immovable property where recovered on actual consumption under lease arrangements. Electricity generation constitutes manufacture or production of goods, while trading in goods falls within the negative list. As renting, common-area maintenance, and electricity were separately charged, electricity supply cannot be bundled with renting because bundling requires two taxable services. Actual-consumption recoveries also qualify for exemption under Notification No. 12/2003-ST and are excluded from the taxable value of renting. Case-Laws Service Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471341