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        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.

        <h1>Service tax exemption for electricity distribution services exempts services to authorised distributors from service tax upon notification.</h1> 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distribution of electricity; the exemption takes effect upon publication in the Official Gazette and is later noted as rescinded by a subsequent notification.

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