Exemption for Electricity Transmission and Distribution from Service Tax Confirmed in Notification No. 45/2010-ST; Circular Misapplied.
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....Exemption from service tax - Transmission and distribution of electricity - There is no ambiguity in the exemption granted for services provided to distribution and transmission companies vide Notification No. 45/2010-ST, and the reliance placed by the Revenue on the clarificatory Circular dated 01.07.2010 is misplaced. - AT....


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