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)].
