Retrospective exemption for service tax on transmission and distribution of electricity directs non-payment for previously unlevied taxable services. The Central Government directed a retrospective exemption from payment of service tax on taxable services relating to transmission and distribution of electricity where such tax had not been levied in accordance with a generally prevalent practice, invoking powers under the Central Excise Act read with the Finance Act; the direction covers services provided by service providers to service receivers for the relevant past periods.