TORRENT POWER LTD. Versus UNION OF INDIA
GST
2018 (5) TMI 1391 – GUJARAT HIGH COURT – 2018 (17) G. S. T. L. 183 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 5-4-2018
R/Special Civil Application No. 5343 of 2018
GST
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The Petitioner : Mr Saurabh Soparkar SR Counsel With Mr Uchit N Sheth(7336)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
The petitioner no.1 is the electricity company engaged in generation, transmission and supply of electricity. Admitted position is that under the earlier VAT regime, transmission and distribution of electricity by an electricity transmission or distribution utility was exempted from payment of service tax. According to the petitioners,
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electricity transmission or distribution utility”
However, for the incidental or connected services, the Government of India has now issued a clarification dated 1.3.2018 in which it is provided that for all services such as application fee for releasing connection of electricity, rental charges against metering equipment, testing fee for meters, transformers, capacitors, etc, labour charges from customers for shifting of meters or shifting of service lines and charges for duplicate bill, such exemption would apply and such services are taxable.
On the basis of such clarification, the departmental authorities have issued summons dated 28.3.2018 to the petitioner calling for information and documents which includes the petitioner's ba
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