Southern Power Distribution Company of AP Ltd ., In re
Date: July 8, 2019
Subject Matter
Services rendered apart from "transmission or distribution of electricity" are taxable
Summary
(a) Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of e…
BRIEF FACTS OF CASE: 3.1 M/s Southern Power Distribution Company of Andhra Pradesh Limited., (referred to as ‘Discom’ or ‘APSPDCL’, for brevity) is a state-owned company having ‘Distribution Licence’ as defined in Electricity Act, 2003, and are engaged in distribution of electricity to consumers and also in transmission of electricity from sub-stations. 3.2 As a…