Electricity meter installed in consumers' premises and hire charges collected - whether covered under exemption for transmission and distribution of electricity - reg.
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.... Tax Research Unit North Block, New Delhi 7^th December 2010 To Chief Commissioners of Central Excise and Service Tax (All), Director General (Service Tax), D....
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....is covered by the exemption available under Notification No. 11/2010-ST dated 27.02.2010 and/ or 32/2010-ST dated 22.06.2010. 2. The matter has been examined. It is a general practice among electricity transmission (TRANSCO)/distribution companies (DISCOM) to install electricity meters at the premises of the consumers, to measure the amount of electricity consumed by them&....
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