Business auxiliary services/Business support services – Exemption to licencee/franchisee or any other person authorized to distribute power under the Electricity Act, 2003

Notification No. 32/2010-Service Tax, dated 22-6-2010

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as ‘the said Finance Act’), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person, by a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003(36 of 2003), for distribution of electricity, from the whole of service tax leviable thereon under section 66 of the said Finance Act.

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F.No. 356/13/2010 – TRU]

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