2018 (5) TMI 1391

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.... (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioner no.1 is the electricity company engaged in generation, transmission and supply of electricity. Admitted position is that under the earlier VAT regime, transmission and distribution of electricity by an electricity transmission or distribution utility was exempted from payment of service tax. According to the petitioners, the Governme....

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....However, for the incidental or connected services, the Government of India has now issued a clarification dated 1.3.2018 in which it is provided that for all services such as application fee for releasing connection of electricity, rental charges against metering equipment, testing fee for meters, transformers, capacitors, etc, labour charges from customers for shifting of meters or shifting of se....