https://www.taxtmi.com/forum/issue?id=4932 Transmission or distribution of electricity is on the negative list and not subject to service tax, but the resale of electricity is treated as sale of goods and may attract VAT or sales tax on the markup; licensing and distribution arrangements for resale are governed by the Electricity Act, 2003 and state electricity regulatory commissions. en-us Sat, 10 Nov 2012 21:46:41 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4932 Transmission or distribution of electricity is on the negative list and not subject to service tax, but the resale of electricity is treated as sale of goods and may attract VAT or sales tax on the markup; licensing and distribution arrangements for resale are governed by the Electricity Act, 2003 and state electricity regulatory commissions. Discussion-Forum Service Tax Sat, 10 Nov 2012 21:46:41 +0530 https://www.taxtmi.com/forum/issue?id=4932