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HomeIndirect TaxesPro-Rata, Development, Erection Charges Linked to Power Transmission Not Liable to Service...

Pro-Rata, Development, Erection Charges Linked to Power Transmission Not Liable to Service Tax: CESTAT

Indirect Taxes

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By Mariya Paliwala
Pro-Rata, Development, Erection Charges Linked to Power Transmission Not Liable to Service Tax: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that pro-rata charges, development charges and erection charges collected in connection with transmission of electricity are not liable to service tax, reiterating that all activities intrinsically linked to electricity transmission constitute a single exempt service under the Finance Act, 1994.  The bench…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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