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          Service Tax

          Electricity exchange

          Taxable Services - As appliable on or before 30-6-2012

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          Service tax on electricity exchange services covering trading, clearing and settlement of electricity contracts for any recipient. Service tax applies to services provided by an electricity exchange approved by the regulator relating to trading, processing, clearing or settlement of spot contracts, term ahead contracts, seasonal contracts, derivatives and other electricity related contracts; the provider is the electricity exchange and the recipient is any person.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Service tax on electricity exchange services covering trading, clearing and settlement of electricity contracts for any recipient.

                                  Service tax applies to services provided by an electricity exchange approved by the regulator relating to trading, processing, clearing or settlement of spot contracts, term ahead contracts, seasonal contracts, derivatives and other electricity related contracts; the provider is the electricity exchange and the recipient is any person.


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