Exemption from service tax - Transmission and distribution of ...

Exemption for Electricity Transmission and Distribution from Service Tax Confirmed in Notification No. 45/2010-ST; Circular Misapplied.

October 10, 2023

Case Laws Service Tax AT

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

View Source

← Previous Next →

Exemption from service tax - Transmission and distribution of ...

Exemption for Electricity Transmission and Distribution from Service Tax Confirmed in Notification No. 45/2010-ST; Circular Misapplied.

October 10, 2023

Case Laws Service Tax AT

You may also like:

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...

Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

Transmission or distribution for electricity - Scope of bundled service - Service tax under negative list era - all the services are naturally bundled in the ordinary...

CESTAT examined service tax liability for electricity transmission/distribution services. Court held subcontractors must pay service tax independently even if main...

This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of "renting of immovable property"...

Demand of Service tax - the terms of the contract being very clear as an indivisible one, vivisection for the purpose of levying service tax on ‘erection, installation...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Taxability of additional surcharge collected by a government-owned electricity distribution company from open access consumers who source electricity from private...

Pure services or not - supply and distribution of electricity - work of distribution of electricity and electrification work in rural area also - it appears from the...

The deposit work undertaken by the applicant and 6% supervision charges received for supervision and monitoring of deposit work related to transmission or distribution...

Any activity or service like erection, commissioning and installation of transmission towers and meters as also technical testing and analysis would constitute the...

Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of...

Dispute centered on whether exemption granted for transmission or distribution of electricity extends to ancillary services offered by utility companies. Court ordered...

Quick Updates: