Retrospective exemption u/s 11C - Regarding levy of service tax on all taxable services relating to transmission and distribution of electricity

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..... XTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) *** Notification No. 45/2010-Service Tax New Delhi , dated 20 July, 2010 G.S.R. 607(E).- Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 .....

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..... h section 83 of the said Finance Act , the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to t .....

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