AAAR : Upholds AAR, supply of energy efficient street lighting service taxable as 'works contract'

Odisha AAAR upholds AAR order that transaction by way of providing energy efficient street lighting services including Operation & Maintenance (OM) of street lighting infrastructure to Bhubaneswar Municipal Corporation (BMC) under ‘Energy Performance Contract’ does not constitute supply of ‘Pure services’, hence, ineligible for exemption under Notification No. 12/2017-Central tax (Rate); Finds appellants reliance upon FAQs for Govt. Services, to contend that ...