Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 20 July, 2010
Notification No. 45/ 2010-Service Tax
G.S.R. (E).- Whereas, the Central Government is satisfied that a practice was
generally prevalent regarding levy of service tax (including non-levy thereof),
under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to
as ‘the Finance Act’), on all taxable services relating to transmission and
distribution of electricity provided by a person (hereinafter called ‘the
service provider’) to any other person (hereinafter called ‘the service
receiver’), and that all such services were liable to service tax under the said
Finance Act, which were not being levied according to the said practice during
the period up to 26th day of February, 2010 for all taxable services relating to
transmission of electricity, and the period up to 21st day of June, 2010 for all
taxable services relating to distribution of electricity;
Now, therefore, in exercise of the powers conferred by section 11C of the
Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance
Act, the Central Government hereby directs that the service tax payable on said
taxable services relating to transmission and distribution of electricity
provided by the service provider to the service receiver, which was not being
levied in accordance with the said practice, shall not be required to be paid in
respect of the said taxable services relating to transmission and distribution
of electricity during the aforesaid period.
(Prashant Kumar)
Under Secretary to the Government of India
[F. No. 356/13/2010 – TRU ]