AAR : Providing energy efficient street lighting services including OM of infrastructure, not ‘pure service’, taxable as ‘works contract’

Dec 19,2018

Odisha AAR holds that services provided by the applicant by way of providing energy efficient street lighting services including Operation & Maintenance (OM) of street lighting infrastructure during the contracted period to Bhubaneswar Municipal Corporation (BMC) does not constitute supply of “Pure services”, hence, exemption as per Sr. No 3 of Notification No. 12/2017-Central tax (Rate) is not available; Explains that illuminating the whole B...


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