No service tax on bundled services related to transmission & distribution of electricity

Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd. Vs Principal Commissioner (CESTAT Delhi)

Conclusion: All the services related to transmission and distribution of electricity were bundled services, as contemplated under section 66F(3) of the Finance Act, and were required to be treated as a provision of a single service of transmission and distribution of electricity, which service was exempted from payment of service tax. Thus, it was not possible to sustain the levy of service tax on the amount collect

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