St on electricity distribution by a private entity

Hi,

A Mall GENERATES ELECTRICITY through a Diesel Generator and supplies power to its shops. It RE-IMBURSES the expense that it incurs for production of electricity from those shops. No profit is included in this re-imbursement.

The mall does not have any license to generate and supply.

So should the Mall charge SERVICE TAX on the Bill it sends to the shops?

Thank You in advance :)