AAR : Repair and Servicing of Transformers owned by another person, not a ‘job work’, but service of ‘repairs’

West Bengal AAR holds that repairing and servicing of transformers owned by WBSEDCL is classifiable as service of repair of transformers classifiable under SAC 998719 and taxable under Sl No. 25(ii) of Notification No. 11/2017 – Central Tax(Rate) and corresponding State Notification No. 1135 FT; Notes that in course of repairing the defective transformers, applicant replaces the worn out or burnt materials, which involves transfer of property in goods and thus applicant’s...