https://www.taxtmi.com/forum/issue?id=4063 Manpower supply and construction services provided for the transmission or distribution of electricity are exempt from service tax under the cited notifications and are covered by the negative list. The exemption applies when the recipient qualifies as an electricity transmission or distribution utility, including the Central Electricity Authority, State Electricity Boards, CTU, notified STUs, licensed distribution or transmission licensees, or any entity entrusted with such functions by the Central or State Government. en-us Sun, 22 Apr 2012 10:58:02 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4063 Manpower supply and construction services provided for the transmission or distribution of electricity are exempt from service tax under the cited notifications and are covered by the negative list. The exemption applies when the recipient qualifies as an electricity transmission or distribution utility, including the Central Electricity Authority, State Electricity Boards, CTU, notified STUs, licensed distribution or transmission licensees, or any entity entrusted with such functions by the Central or State Government. Discussion-Forum Service Tax Sun, 22 Apr 2012 10:58:02 +0530 https://www.taxtmi.com/forum/issue?id=4063