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service tax on meter reading & meter rent

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(Querist)
20 June 2008 An Electricity board receiving power from Independent Power Producers. The EB collect charges for renting meters and taking meter reading from IPPs.

Whether service tax is applicable in respect of:
(1) meter rent, and
(2) meter reading charges.
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
21 June 2008 There is no service in renting meters.

Meter reading charges are service taxable

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