I need some help. In 1999 code, service is defined as "from the serving utility." Service equipment is defined as connected to the service conductors. If an owner has 12kv service and their own outdoor 12KV to 480V transformer, then the building does not have service entrance equipment in it and article 250-24, for building services, does not apply, right! At least this is what a site engineer is telling me. If someone else has run into this,does NFPA define a priviate transformer as a private serving utility, or do you need to somehow use the definitions for a separately derived system. The site's transformer for this building sets 700' away and this guy does not want to bond the neutral to the building grounding electrode, which will definitely cause someone to draw a pretty good spark from the elevated neutral voltage.