2018 (5) TMI 1391

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..... - transmission and distribution of electricity by an electricity transmission or distribution utility. - Applicability of new clarification dated 1.3.2018 over clarification dated 7.12.2010 - Demand can be raised w.e.f 1.3.2018 or w.e.f. 1.7.2017. HC granted interim relief - Till further orders, the petitioners shall not have to reply to such summons dated 28.3.2018. - R/Special Civil Applica .....

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..... tion of electricity, the same is covered by the exemption for transmission and distribution of electricity, extended under the relevant notifications . Thus the petitioners previously did not have to recover and pay service tax on transmission and distribution of electricity including the other incidental services provided by them. In the new GST regime also the exemption has been provided in s .....

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..... ted 28.3.2018 to the petitioner calling for information and documents which includes the petitioner's balancesheet for the financial years 2012-2013 to 2016-2017, bifurcation of income of various services for the same period and the petitioner's bank statements for financial years 20122013 to 20172018 besides other information. Counsel for the petitioner submitted that when the exemptio .....

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