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- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
TRT-2026-1031
Issue Favourable to Tax Payer ?:- yes
Held - Providing electric line and electric plant are elements of service which are naturally bundled in the ordinary course of business, with the single service of transmission and distribution of electricity which gives the bundle its essential character. The only related service which does not fall within the ambit of the definitions of electric line and electric plant is the meter used for ascertaining the quantity of electricity supplied .....
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- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
