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

....er Shekhar (C.A.) 1. Submissions made by the applicant: The applicant has submitted that it is rendering facility management services to an IT/ITES building in Gurugram. It has installed diesel generators at its tower. To run these generators, it has to incur cost on HSD, lubricants and other maintenance services. Separate meters are installed for each tenant for measuring electrical energy ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r is of the view that PUPL is not engaged in the provision of electrical energy rather it is engaged in facility management services in relation to the electricity supplied through  generators and therefore, the exemption pertaining to electrical energy should not be available to the applicant. 3. Discussion: The Authority has heard the applicant at length and has gone through the submi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Authority has no hesitation in concluding that the provision of power back-up services is not covered under the definition of 'goods' and hence the above said notification is not applicable to the instant case. 4. Finding: The facilities provided by the applicant are not classified as goods rather as services. The provision of power back-up in a commercial or residential building i....