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of <h1>Electricity Meter Hire Charges Exempt from Service Tax as Part of Transmission Services, per Notifications 11/2010-ST & 32/2010-ST.</h1> The circular addresses whether the hiring of electricity meters by service providers involved in electricity transmission or distribution is exempt from service tax under specific notifications. It clarifies that the practice of installing electricity meters at consumer premises and collecting hire charges is integral to the transmission and distribution of electricity. Therefore, this activity qualifies for the exemption under Notification No. 11/2010-ST and 32/2010-ST. The circular instructs relevant authorities to issue Trade Notices or Public Notices to inform field formations of this clarification.
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