No service tax on amount received as facility charges for electricity expenses

Nai Dunia Media Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax and Central Excise (CESTAT Delhi) Appellant urges that there is no dispute about the fact that the appellant have shared the electricity received from MPEB with Web Dunia, PPPL and others on proportionate (reimbursement) basis. Admittedly, the appellant has not generated electricity. Further, electricity is goods and not a service. Thus, the same is outside the scope of service tax. The appellant placed reliance on the following rulings:- (1) South Eastern Coal Fields Ltd. – 2019 (22) GSTL 393 (T-Delhi) (2) Logix So...