Transmission or distribution of electricity

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..... utility Meter rent is also exempt The CBEC has vide Circular no. 131/13/2010-ST, dated 7-12-2010 clarified that meter renting is essential activity having direct and close nexus with the transmission and distribution of electricity. Therefore, meter rent charged by transmission agency will be covered in above entry and exempt from service tax. Meanings and Definitions: .....

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..... n 65B (47) - State Electricity Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948; (54 of 1948.) Section 65B (48) - State Transmission Utility shall have the meaning assigned to it in clause (67) of section 2 of the Electricity Act, 2003; (36 of 2003.) Clarification by the Board (Taxation Guide Guidance Note 4 Exemptions dated .....

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