Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 32/2010 - Service Tax
G.S.R. (E) 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.
(K.S.V.V. Prasad)
Under Secretary to the Government of India
[F.No. 356/13/2010 – TRU]