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How to calculate service tax on mseb bil distrubtuion

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(Querist)
19 April 2013 Dear Sir,

Please suggest what is the process of service tax calculation on Maharashtra State Electricity Board light bill distribution by private contractor and which service tax category is to be consider?

please clarify.
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CA Vipin Jain

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CA Vipin Jain (Expert)
20 April 2013 In my opinion service for distribution of electricity bills of MSEB should be categorised as "Business Support Service" and service tax should be payable @12.36% on 100%.
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