leviable to
service tax. Even assuming that the 'wheeling
charges' are collected as charges for
permitting the power producer to transmit its
electricity ... main activity of transmission is done by the
appellant, 'wheeling charges' would not be
leviable to service tax in view of the decision
used in the generation of electricity. HSEB were
charging 10% as wheeling charges from the appellants.
2.1. Department initiated an investigation and made enquiries with ... appellants.
She submits that the appellants claim on payment of wheeling
charges not relevant as the same cannot determine the eligibility to
Cenvat credit
rates, charges and terms and conditions in
respect of intervening transmission facilities under
proviso to section 36 ;
(j) payment of the transmission charges ... from other business to
be utilised for reducing the transmission and wheeling
charges under proviso to section 41 ;
(o) duties of electricity trader under
functions, namely: -
(a) determine the tariff for generation, supply, transmission
rt
and wheeling of electricity, wholesale, bulk or retail, as the
case may be, within ... consumers under section 42 , the State
Commission shall determine only the wheeling charges and
surcharge thereon, if any, for the said category of
consumers
functions, namely: -
(a) determine the tariff for generation, supply, transmission
rt
and wheeling of electricity, wholesale, bulk or retail, as the
case may be, within ... consumers under section 42 , the State
Commission shall determine only the wheeling charges and
surcharge thereon, if any, for the said category of
consumers
functions, namely: -
(a) determine the tariff for generation, supply, transmission
rt
and wheeling of electricity, wholesale, bulk or retail, as the
case may be, within ... consumers under section 42 , the State
Commission shall determine only the wheeling charges and
surcharge thereon, if any, for the said category of
consumers
functions, namely: -
(a) determine the tariff for generation, supply, transmission
rt
and wheeling of electricity, wholesale, bulk or retail, as the
case may be, within ... consumers under section 42 , the State
Commission shall determine only the wheeling charges and
surcharge thereon, if any, for the said category of
consumers
functions, namely: -
(a) determine the tariff for generation, supply, transmission
rt
and wheeling of electricity, wholesale, bulk or retail, as the
case may be, within ... consumers under section 42 , the State
Commission shall determine only the wheeling charges and
surcharge thereon, if any, for the said category of
consumers
functions, namely: -
(a) determine the tariff for generation, supply, transmission
rt
and wheeling of electricity, wholesale, bulk or retail, as the
case may be, within ... consumers under section 42 , the State
Commission shall determine only the wheeling charges and
surcharge thereon, if any, for the said category of
consumers
functions, namely: -
(a) determine the tariff for generation, supply, transmission
rt
and wheeling of electricity, wholesale, bulk or retail, as the
case may be, within ... consumers under section 42 , the State
Commission shall determine only the wheeling charges and
surcharge thereon, if any, for the said category of
consumers
