Service tax on electricity bill payment

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Querist : Anonymous

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Querist : Anonymous (Querist)
06 November 2012 Dear Expert,

Could you help. A co. is engaged the business of as management consultant. A is manufacturing for B.Co.
1) A pay for running expenses and get reimbursement for all expenditure form B. and charges service tax.

A is also paying electricity bill in the behalf of B.
and A raise invoice to B for reimbursement.
My doubt is here : Is there service tax Applicable on the electricity bill Invoice ? If yes under which section it will fall and kindly do mention ref. case if there is any.

06 November 2012 If in the Invoice raised by A, electricity charges are seperately mentioned then no service tax on it.

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Querist : Anonymous

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Querist : Anonymous (Querist)
07 November 2012 Thnx for Reply. Yes Electricity invoice Raised separably . But why it doesn't fall under service Tax. Have you any reference Pl ?


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