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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..... North Block, New Delhi 7 th December 2010 To Chief Commissioners of Central Excise and Service Tax (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax ( .....

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..... electricity meters for hire to the consumers being an essential activity having direct and close nexus with transmission and distribution of electricity, the same is covered by the exemption for transmission and distribution of electricity, extended under the relevant notifications. 3. Trade Notice/Public Notice may be issued to the field formations accordingly. 4. Please acknowledge the rece .....

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