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<h1>Government Waives Service Tax on Electricity Transmission and Distribution Services Before Specific Dates Under Section 11C</h1> The Central Government issued Notification No. 45/2010-Service Tax, dated 20 July 2010, concerning the levy of service tax on services related to the transmission and distribution of electricity. It was noted that there was a prevalent practice of not levying service tax on these services under section 66 of the Finance Act, 1994, up to 26 February 2010 for transmission services and up to 21 June 2010 for distribution services. Using powers under section 11C of the Central Excise Act, 1944, the government declared that service tax for these periods would not be required to be paid.