Electricity is covered in negative list. Hence no service tax on electricity bill

As per negative list, no service tax on Electricity transmission or distribution utility

 

Electricity transmission or distribution utility means

  • the Central Electricity Authority
  • a State Electricity Board
  • the Central Transmission Utility
  • a State Transmission Utility notified under the Electricity Act, 2003
  • a distribution or transmission licensee 
  • any other entity entrusted with such function by the Central or State Government [Section 65B(23)].
  1. Service Tax
  2. Basic Concepts of Service Tax
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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