2019 (3) TMI 1846

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fied as goods rather as services. The provision of power back-up in a commercial or residential building is in the form of a service, whatever name it may be assigned- be it utility services, maintenance services or any other service. These services are covered under the Chapter 99, Heading 9972, Group 99722 and HSN Code 997221 (Property management services on a fee or commission basis or on contr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate charged per unit is on cost basis. It is not making any profit out of this. It is purely on running cost basis. A Diesel generator is a device that converts mechanical energy obtained from HSD into Electrical energy as output. The said supply of Electrical energy units through diesel generators is covered under Tariff code-27160000-ElecricaI Energy- attracting NIL rate of Tax. The applican .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... code 27160000- Electrical energy- attracting Nil rate of tax as per the Notification No. 2/2017-CentraI Tax (rate), dated 28th June, 2017. It is equally true that the applicant is neither an electricity generating nor an electricity distributing agency. It is merely engaged in providing power back-up services at the IT/ITES building in Gurugram and in pursuant to this activity, it is involved in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X