₹25.33 Cr Service Tax Demand Set Aside Due to Exemption for Electricity Distribution Services

NESCO Utility Vs Principal Commissioner (CESTAT Kolkata) The CESTAT Kolkata examined an appeal challenging a demand of ₹25.33 crore towards service tax, along with interest and penalties, imposed on a distribution company engaged in transmission and distribution of electricity. The appellant, a wholly owned Government of Odisha undertaking, operated as a licensed distribution utility under the Electricity Act, 2003, with its activities regulated by statutory authorities. The dispute arose from a show cause notice issued by the Directorate General of GST Intelligence for the period 2014–15 ...