Wednesday, March 27, 2019

Supplying Electricity to Occupants of Commercial Complex is subject to Service Tax: Calcutta HC [Read Judgment]

The Calcutta High Court has held that the transaction of obtaining high-tension electric supply converting it to low-tension supply, and supplying it to the occupants, raising bills on such occupants and realizing the electricity consumption charges from such occupants, is a service which is exigible to Service Tax under the Finance Act, 1994. The petitioner […]

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