No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]

By Shabna Rahim - On October 13, 2023 7:30 pm - 2 mins read

Service Tax Leviable Supply of Water and Electricity - Essentially Sale of Goods - CESTAT - TAXSCAN

The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of water supply and electricity which was essentially a sale of goods was not subjected to Service Tax. GMR Hyderabad International Airport Ltd, the appellant assessee registered with the Service Tax Department for providing various services viz., Airport…

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