𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗧𝗿𝗮𝗻𝘀𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗮𝗻𝗱 𝗗𝗶𝘀𝘁𝗿𝗶𝗯𝘂𝘁𝗶𝗼𝗻 𝗼𝗳 𝗘𝗹𝗲𝗰𝘁𝗿𝗶𝗰𝗶𝘁𝘆 📢 The Tribunal held: "All taxable services provided for the transmission and distribution of electrical energy are exempt from service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Tamil Nadu Generation and Distribution Corporation Limited 𝗜𝘀𝘀𝘂𝗲: Are the appellant’s services for transmission and distribution of electricity exempt from service tax?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, a state-owned entity, was charged service tax on various services, including processing fees for wind energy, consultancy charges, training fees, and lease rental income from 2008 to 2017.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that all activities essential to electricity transmission and distribution are exempt from service tax under the Electricity Act, 2003, relevant judgments, and exemption notifications. These services, though generally taxable, fall under the exemption in Section 66D(k) of the Finance Act, 1994. The appeal was allowed, dismissing all service tax demands.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Tamil Nadu Generation and Distribution Corporation Limited vs. Commissioner of GST & Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 40863 of 2015 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 September 2023 📜 This ruling confirms that services supporting electricity transmission and distribution are exempt from service tax.