TMI Blog2018 (4) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 2. The brief facts as per Appeal No.ST/70503/2016 is that the appellant is registered with the Department for service tax under the category being BAS and Renting of Immovable Property. They have been regularly paying service tax und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umable (s) goods supplied to the tenants and electric consumable (s) goods supplied to the tenants. 3. Heard the parties. 4. After hearing both sides, we find 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 Notification No.45/2010 ST. Further, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s D.G. Sets and also regarding sale of other consumer goods to the tenants. 5. Accordingly, we allow both the appeals and set aside the impugned orders, so far the dispute regarding levy of service tax on reimbursement of electric charges and reimbursement towards supply of consumable goods and electrical goods is concerned. The appellant shall be entitled for consequential benefits, in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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