Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
Appellate Authority for Advance Ruling — Deposit Work – The Appellant is engaged in the business of transmission of electrical energy to various licensees within the State of Uttar Pradesh. The Appellant has sought an Advance Ruling as to whether the Deposit Work undertaken by them is an integral part of supply of services of transmission or distribution of electricity; or is ancillary to the principal supply of transmission or distribution of electricity; whether the exemption under Entry No. 25 of the exemption notification i.e. by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable; whether ITC is available to the appellant in undertaking “Deposit Works”. The AAR vide Order dated 05.08.2019 ruled that the Deposit Work undertaken by applicant is not an integral part of supply of services of transmission or distribution of electricity; the Deposit Work undertaken by applicant is not ancillary to the principal supply of transmission or distribution of electricity; the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will not be applicable on applicant; the applicant is not eligible to claim ITC. The appellant being aggrieved filed this appeal. The Member (CGST) observed that the Deposit Work undertaken by appellant is not an integral part of supply of services of transmission or distribution of electricity and exemption given under Entry No. 25 of the exemption notification by way of transmission or distribution of electricity by an electricity transmission or distribution utility will not be applicable on applicant. The Member (SGST) observed that deposit work undertaken by the appellant is part and parcel of the transmission and distribution of electricity and the same cannot be completed without the said work.
Held that:- The Hon’ble Appellate Authority ruled that in view of difference of opinion between the Members of Appellate Authority for Advance Ruling, no ruling can be issued on the questions raised by the appellant. Thus, the Advance Ruling issued vide Order dated 05.08.2019, by AAR is deemed to be not in operation.
Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
Appellate Authority for Advance Ruling — Deposit Work – The Appellant is engaged in the business of transmission of electrical energy to various licensees within the State of Uttar Pradesh. The Appellant has sought an Advance Ruling as to whether the Deposit Work undertaken by them is an integral part of supply of services of transmission or distribution of electricity; or is ancillary to the principal supply of transmission or distribution of electricity; whether the exemption under Entry No. 25 of the exemption notification i.e. by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable; whether ITC is available to the appellant in undertaking “Deposit Works”. The AAR vide Order dated 05.08.2019 ruled that the Deposit Work undertaken by applicant is not an integral part of supply of services of transmission or distribution of electricity; the Deposit Work undertaken by applicant is not ancillary to the principal supply of transmission or distribution of electricity; the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will not be applicable on applicant; the applicant is not eligible to claim ITC. The appellant being aggrieved filed this appeal. The Member (CGST) observed that the Deposit Work undertaken by appellant is not an integral part of supply of services of transmission or distribution of electricity and exemption given under Entry No. 25 of the exemption notification by way of transmission or distribution of electricity by an electricity transmission or distribution utility will not be applicable on applicant. The Member (SGST) observed that deposit work undertaken by the appellant is part and parcel of the transmission and distribution of electricity and the same cannot be completed without the said work.
Held that:- The Hon’ble Appellate Authority ruled that in view of difference of opinion between the Members of Appellate Authority for Advance Ruling, no ruling can be issued on the questions raised by the appellant. Thus, the Advance Ruling issued vide Order dated 05.08.2019, by AAR is deemed to be not in operation.