taxability of services rendered to transmissions Company

[sv bhasker]

Sir

My client renders man power supply and construction service to Transmission companies. I am of the view that the said services are exempted under 11/2010-ST and 45/2010-ST.

I request you to inform whether I am correct.

AI Summary

Manpower and construction services for electricity transmission confirmed exempt from service tax under notifications 11/2010-ST and 45/2010-ST. A client provides manpower supply and construction services to transmission companies and seeks confirmation on whether these services are exempt from service tax under notifications 11/2010-ST and 45/2010-ST. A respondent confirms that these services are exempt from service tax as they pertain to electricity transmission, which is covered under the Negative List and exempted by the mentioned notifications. The definition of 'electricity transmission or distribution utility' includes entities like the Central Electricity Authority and State Electricity Boards, among others, as defined in section 65B of the Finance Act.