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Service Tax Circulars No. 131/ 13/ 2010
December, 08th 2010

Circular No. 131/ 13/ 2010 ST


Government of India

Ministry of Finance

Department of Revenue

Tax Research Unit

North Block, New Delhi

7th December 2010


            Chief Commissioners of Central Excise and Service Tax (All),

            Director General (Service Tax),

            Director General (Central Excise Intelligence),        

            Director General (Audit),

            Commissioners of Service Tax (All),

            Commissioners of Central Excise and Service Tax (All).





Subject: - Electricity meter installed in consumers premises and hire charges collected whether covered under exemption for transmission and distribution of electricity reg.


            A doubt has been raised whether renting of electricity meter by a service provider rendering the service of transmission or distribution of electricity,  is covered by  the exemption available under  Notification No. 11/2010-ST dated 27.02.2010 and/ or 32/2010-ST dated 22.06.2010. 


2.         The matter has been examined.  It is a general practice among electricity  transmission(TRANSCO) / distribution companies (DISCOM) to install electricity meters at the premises of the consumers, to measure the amount of electricity consumed by them  and  hire charges are collected periodically.  Supply of electricity meters for hire to the consumers being an essential activity having direct and close nexus with   transmission and distribution of electricity, the same is covered by the exemption for transmission and distribution of electricity, extended under the relevant notifications.


3.         Trade Notice/Public Notice may be issued to the field formations accordingly.


4.         Please acknowledge the receipt of this circular. Hindi version to follow.



(J. M. Kennedy)

Director, TRU

                                                                                                                             Tel: 011-23092634


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