Electricity distribution services performed as an agent are exempt from tax; upheld under Notification No. 32/2010-ST. https://www.taxtmi.com/highlights?id=39728 Exemption to taxable service provided for distribution of electricity - services performed as an agent on behalf on the principal - benefit exemption N/N. 32/2010-ST dated 22/06/2010 cannot be denied to the appellant. - AT en-us Tue, 05 Jun 2018 13:59:50 +0530 Tue, 05 Jun 2018 13:59:50 +0530 TaxTMI RSS Generator Electricity distribution services performed as an agent are exempt from tax; upheld under Notification No. 32/2010-ST. https://www.taxtmi.com/highlights?id=39728 Exemption to taxable service provided for distribution of electricity - services performed as an agent on behalf on the principal - benefit exemption N/N. 32/2010-ST dated 22/06/2010 cannot be denied to the appellant. - AT Highlights Service Tax Tue, 05 Jun 2018 13:59:50 +0530 https://www.taxtmi.com/highlights?id=39728