Appellant Not Liable for Service Tax on Infrastructure Charges Paid to TNEB; Charges Unrelated to Client Services.

The Infrastructure Charges paid to TNEB and incurred by the appellant directly as well as reimbursed to it, is not in relation to any services provided by the appellant to its clients. Therefore, in the absence of any taxing entry to tax such receipts the appellant is not liable to service tax thereon. - AT .....

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