Supply of electricity by a complex owner to its occupiers, constitutes 'Service'; liable to Service Tax

GST/Excise/ST/VAT : Where assessee operated a commercial complex and it obtained high-tension electric supply from Electricity Company and converted it to low-tension supply and supplied it to occupants of complex and thereafter raised bills on such occupants and realised electricity consumption charges from them, activity undertaken by assessee was a service exigible to service tax

from www.taxmann.com Latest Case Laws http://bit.ly/2IHfwQ0