COMMON ORDER

The petitioners are Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO), represented by its respective Superintending Engineer/Chief Engineer of various Circles more specifically, Distribution Circle, Thermal Power Station and Transmission Circle.

2.Since the prayers sought for in all the writ petitions are identical, the writ petitions were heard together and with the consent of the parties, Writ Petition No.15388 of 2018 is taken as the lead case and the facts set out therein are taken up for consideration to decide the writ petitions. 3.The petitioner states that TANGEDCO forms part of Tamil Nadu Electricity Board, which is wholly owned and controlled by the State of Tamil Nadu. The petitioner is distributing electricity to the customers either domestic or commercial/industrial in respect of the areas falling under the jurisdiction.

4.The first respondent issued a show cause notice dated 30.10.2017, calling upon the petitioner to show cause as to why service tax should not be imposed on them in respect of certain services rendered by the petitioner, which is not falling under the Negative List of the Finance Act, 1994 (hereinafter referred to as "th