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Part B : INDIRECT
TAXES
SERVICE TAX UPDATE
45 Hire charges on
installation of electricity meter in consumer’s premises exempted — Notification
No. 131/13/2010-ST, dated 7-12-2010.
By this Notification, it has
been clarified that hire charges collected by electricity
transmission/distribution companies towards installation of electricity meters
at the premises of the consumers are exempt from service tax, since supply of
electricity meters is an essential activity having direct and close nexus with
transmission and distribution of electricity and that such service is covered by
the exemption Notification No. 11/2010-ST, dated 27-2-2010 and/or 32/2010-ST,
dated 22-6-2010.
