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2018 (4) TMI 1503 - AT - Service TaxLiability of service tax - sale or service - sale of electricity - whether the appellants are liable to pay service tax on the sale of electricity by way of sub seller and also whether they are liable to pay service tax on the sale of electricity originated from DG Set? Held that: - admittedly on electricity VAT is charged on the sale of electricity by the Sales Tax Department - Further, distribution of electricity is not a taxable activity under Service Tax, as clarified by N/N. 45/2010–ST. As per the facts noticed in the SCN, it is revenue's case that the appellant have sold electricity and not given the service tax of electricity - the activity is also in the nature of pure agent, being done by the appellant. The appellant is not liable to pay service tax on the sale of electricity either received from the Electricity Department or supplied from its D.G. Sets and also regarding sale of other consumer goods to the tenants. Appeal allowed - decided in favor of appellant.
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