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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Electricity utility transmission and distribution exempt from service tax under Section 66D(k); meter rent also exempt.</h1> The transmission or distribution of electricity by an electricity utility is exempt from service tax as of July 1, 2012, under Section 66D(k) of the Negative List in Service Tax. Meter rent, considered essential to electricity transmission and distribution, is also exempt. The exemption applies to entities like the Central Electricity Authority, State Electricity Boards, and licensed distribution utilities. However, services provided by developers, housing societies, or private contractors for electricity distribution within residential complexes or through equipment like gensets are not covered under this exemption unless specifically licensed under the Electricity Act, 2003.
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