Uttar Pradesh Power Transmission Corporation Limited ., In re
Date: January 23, 2020
Subject Matter
No ruling on whether 'Deposit work' is not an integral part of the supply of services of transmission or distribution of electricity as members of AAAR differ
Summary
Q1). Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity? Q2). Whether the Deposit Work undertaken by Applicant is ancillary to the principal supply of transmission…
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Uttar Pradesh Power Transmission Corporation Ltd, Shakti Bhawan, 14-A, Ashok Marg, Lucknow, Uttar Pradesh (hereinafter referred to as the “appellant”) against the Adva…