Service Tax not applicable on Reimbursement of Electricity Charges

J J Patel & Brothers Vs C.C.E. & S.T. (CESTAT Ahmedabad)

The issue under consideration is that whether the Appellant are liable to pay Service tax on reimbursement of electricity charges received from the service recipient M/s Gujarat Gas Company Ltd. We find that identical issue involving under the identical contract has been decided by this Tribunal in the case of Pragati CNG supra by relying the decision of Tribunal in the case of VV Brothers.

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