Regarding exemption to the taxable service provided for distribution of electricity - All services provided to a person, authorized to distribute power under the Electricity Act, 2003(36 of 2003), for distribution of electricity, exempted from service tax - 32/2010 - Service Tax
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Service tax exemption for electricity distribution services exempts services to authorised distributors from service tax upon notification. The Central Government exempts taxable services supplied to a distribution licencee, distribution franchisee, or any other person authorised to distribute electricity from the whole of service tax leviable on services provided for the distribution of electricity; the exemption takes effect upon publication in the Official Gazette and is later noted as rescinded by a subsequent notification.
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 exemption for electricity distribution services exempts services to authorised distributors from service tax upon notification.
The Central Government exempts taxable services supplied to a distribution licencee, distribution franchisee, or any other person authorised to distribute electricity from the whole of service tax leviable on services provided for the distribution of electricity; the exemption takes effect upon publication in the Official Gazette and is later noted as rescinded by a subsequent notification.
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