Inter unit sale of electricity

You can sale the inter unit or sister concern company but can do only extra exercise i.e. added the 10% excess value in sale vale and raised the excise duty on excess value.

e.g. the sale vale Rs. 100 and you sale the same of your sister concern company or inter unit then excise duty obligation to be raised

10% of 100 + 10= 110 Sale value and excise duty to be calculated on 110 i.e. @ 12%+ @ 2%+1%=123.60.

Hope you can got. Further there is no provision of service tax only in the case of GTA service tax is applicable.