Electricity Transmission and Distribution in Tamil Nadu Exempt from Service Tax, Court Rules Under Electricity Act, 2003.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exemption from service tax or not - activities relate to transmission and distribution of electricity - These services are not provided independently and are part of the appellant’s statutory functions and are hence done ‘for’ transmission and distribution of electric power to various consumers located within the state of Tamil Nadu in terms of the provisions of the Electricity Act, 2003. Without the said services being rendered transmission and distribution of electricity would be impaired. - Benefit of exemption available - AT....