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Ancillary Electricity Distribution Services and Liquidated Damages Not Taxable as Service: CESTAT Delhi
Case Law Details
- Case Name
- Madhya Pradesh Poorva Kshetra Vidyut Vitaran Company Limited Vs Commissioner of CGST & Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Madhya Pradesh Poorva Kshetra Vidyut Vitaran Company Limited Vs Commissioner of CGST & Central Excise (CESTAT Delhi)
The CESTAT Delhi considered a batch of appeals filed by three Government of Madhya Pradesh public sector electricity distribution companies involving identical issues relating to the levy of service tax and penalties. The Tribunal noted that, except for the issue of liquidated damages, the disputes had already been decided in its earlier order dated 14 January 2021 following the Gujarat High Court judgment in Torrent Power Ltd. versus Union of India. Althoug...
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