Taxable services provided for transmission and distribution of electrical energy is exempt from service tax

Tamil Nadu Generation And Distribution Corporation Limited Vs Commissioner Of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that all taxable services provided for the transmission and distribution of electrical energy are exempt from the liability to service tax during the impugned period. Accordingly, demand of service tax, interest and penalty set aside. Facts- Based on intelligence, it revealed that the appellant TANGEDCO had been collecting fees/charges from the developers of windmills for processing their registration/application /name transfer from their Wind Energy Gener...