TaxTMI 
TaxTMI 
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.
taxability of services rendered to transmissions Company
22 Apr 2012 
2 Replies 
2018 Views Asked by
Exemption for transmission or distribution of electricity: services to qualifying utilities are outside service tax levy.
Manpower supply and construction services provided for the transmission or distribution of electricity are exempt from service tax under the cited notifications and are covered by the negative list. The exemption applies when the recipient qualifies as an electricity transmission or distribution utility, including the Central Electricity Authority, State Electricity Boards, CTU, notified STUs, licensed distribution or transmission licensees, or any entity entrusted with such functions by the Central or State Government. (AI Summary)
Manpower supply and construction services provided for the transmission or distribution of electricity are exempt from service tax under the cited notifications and are covered by the negative list. The exemption applies when the recipient qualifies as an electricity transmission or distribution utility, including the Central Electricity Authority, State Electricity Boards, CTU, notified STUs, licensed distribution or transmission licensees, or any entity entrusted with such functions by the Central or State Government. (AI Summary)