Exemption of Central Tax for electricity services under Serial ...

Electricity services exemption challenged. Distribution licensee entitled to exemption notification. Circular ultra vires. Interim protection granted.

Case Laws GST

August 12, 2024

Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 - petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification - clarification in circular cannot be treated as clarification of exemption notification u/s 11(1) - circular declared ultra vires to Section 8 and notification no. 12/2017-CT (R) - petitioner made prima facie case, raised jurisdictional issue, entitled to interim protection - directed to participate in proceedings, no final order without court's leave - liberty to mention after affidavits exchange period.

View Source

← Previous Next →

Exemption of Central Tax for electricity services under Serial ...

Electricity services exemption challenged. Distribution licensee entitled to exemption notification. Circular ultra vires. Interim protection granted.

Case Laws GST

August 12, 2024

You may also like:

Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

Exemption from service tax or not - activities relate to transmission and distribution of electricity - These services are not provided independently and are part of the...

Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

Pure services or not - supply and distribution of electricity - work of distribution of electricity and electrification work in rural area also - it appears from the...

Transmission or distribution for electricity - Scope of bundled service - Service tax under negative list era - all the services are naturally bundled in the ordinary...

Exemption from service tax - Transmission and distribution of electricity - There is no ambiguity in the exemption granted for services provided to distribution and...

CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

Exemption from GST or not - supply of drinking water - The service component of distribution of water through mobile units is covered under SI.No. 13 of Heading 9969...

Erection Installation & Commissioning service - For availing the benefit of the exemption under N/N. 11/2010-ST the service provider need not be a distribution licencee,...

The Advance Ruling Authority (AAR) addressed the issue of GST applicability on supervision fees and the entire amount, including material and labor, in a case involving...

The deposit work undertaken by the applicant and 6% supervision charges received for supervision and monitoring of deposit work related to transmission or distribution...

Classification of services - Rate of GST - services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction,...

CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat...

Input service distribution - denial of the distribution of CENVAT credit during unregistered period shall be anomaly to law when tax liability incurred is ordered to be...

Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of...

Quick Updates: