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2009 (4) TMI 277 - CESTAT, BANGALOREBusiness Auxiliary Services - The grid of the KSEB, Kerala is utilized for transmission of power to various states. For this, the appellant KSEB receives certain charges known as “wheeling charges”. – demand of service tax on wheeling charges received – appellant brought to our notice the decision of the Tribunal in the case of M.P. Power Transmission Company Ltd. v. CCE, Bhopal – [2008 - TMI - 4449 - CESTAT, Delhi], wherein it has been held that transmission service would be taxable under the category of “Business Support Services”. – We can not say that the appellants have prima facie a very strong case on merits. – stay granted parlty
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