Ancillary Services Linked to Power Transmission Largely Exempt from Service Tax: CESTAT

HomeIndirect TaxesAncillary Services Linked to Power Transmission Largely Exempt from Service Tax: CESTAT

Ancillary Services Linked to Power Transmission Largely Exempt from Service Tax: CESTAT

Indirect Taxes

Published on

29/03/2026

By Mariya Paliwala

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The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that most ancillary services integrated with transmission of electricity are not liable to service tax, granting substantial relief to Tamil Nadu Transmission Corporation Ltd. (TANTRANSCO). The bench of M. Ajit Kumar (Technical Member) and Ajayan T.V. (Judicial Member) has observed that…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Ancillary Services Linked to Power Transmission Largely Exempt from Service Tax: CESTAT

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