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2019 (3) TMI 186 - AT - Service TaxNature of activity - trading or service? - distribution of electricity - whether the electricity can be considered as goods or not - Held that:- The issue is no more res-integra in view of the ruling by Hon’ble Supreme Court in the case of State of A.P. vs. National Thermal Power Corpn. Ltd. [2002 (4) TMI 694 - SUPREME COURT OF INDIA]. The Hon’ble Supreme Court has held that electricity is goods and, therefore, the transaction between the appellant and the companies with whom the appellant is having power purchase agreement is sale and purchase of goods - thus, there is no service involved in the transaction - appeal allowed - decided in favor of appellant.
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