Compensation for Short Lifting of Electricity not Service u/s 66E(e) of Finance Act, 1994: CESTAT sets aside Service Tax Demand Order [Read Order]

Considering the Compensation for Short Lifting of Electricity Not Service, the CESTAT set aside the order
By Kavi Priya - On October 8, 2024 4:57 pm - 2 mins read
CESTAT - CESTAT Bangalore - Short Lifting of Electricity - Finance Act - Section 66E(e) of Finance Act - taxscan

The Bangalore Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside a service demand order, ruling that compensation for the short lifting of electricity was not service under Section 66E(e) of the Finance Act, 1994. JSW Energy Limited, the appellant is a power generation company. The appellant had entered into…

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