Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 65(105) Finance Act | Electricity Supply via DG Sets Is Sale of Goods, Not Taxable Service : CESTAT Allahabad
CESTAT Allahabad rules that electricity supplied through diesel generating sets constitutes a sale of goods, not a taxable service under the Finance Act. The tribunal also holds that extended limitation under Section 73 cannot be invoked without proof of wilful suppression, impacting service tax assessments for commercial property lessors.