https://www.taxtmi.com/caselaws?id=799645 SLDC charges and charges for use of transmission networks under short-term and medium-term open access form integral components of electricity transmission and distribution when inseparable from grid scheduling, monitoring, supervision and control. They fall within the Service Tax exclusion for transmission or distribution of electricity; separate tariffs or accounting do not make them independent services under the bundled-services rule. The extended limitation period requires fraud, collusion, wilful misstatement, suppression, or contravention intended to evade tax. Recorded receipts and an interpretative taxability dispute do not establish those conditions, rendering demands beyond the normal period unsustainable. en-us Tue, 22 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799645 SLDC charges and charges for use of transmission networks under short-term and medium-term open access form integral components of electricity transmission and distribution when inseparable from grid scheduling, monitoring, supervision and control. They fall within the Service Tax exclusion for transmission or distribution of electricity; separate tariffs or accounting do not make them independent services under the bundled-services rule. The extended limitation period requires fraud, collusion, wilful misstatement, suppression, or contravention intended to evade tax. Recorded receipts and an interpretative taxability dispute do not establish those conditions, rendering demands beyond the normal period unsustainable. Case-Laws Service Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799645