AI Drafter 
TaxTMI 
TaxTMI 
2019 (7) TMI 975
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....ike to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Foxteq Services India Private Limited No, 28, North Phase, Thiru Vi Ka Industrial Estate, Ekkatuthangal, Guindy, Chennai, Tamil Nadu 600032 (hereinafter called the 'Applicant) is engaged in the business of providing repairs and replacement services of computer monitors and monitor parts. They are [S....
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.... replacement services of computer monitors and monitor parts. The aforesaid contract would act as the Master Service Agreement (MSA), wherein Foxteq Services India Private Limited (the Applicant) has been listed as partner for providing the aforesaid proposed services to HP India (hereinafter referred to "the client") 2. As part of the proposed MSA, the Applicant would carry out the repairs and replacement services for the client's customers located across India. 3. In this regard, the Applicant contemplates a new business model wherein the Applicant would sub-contract the aforementioned repairs and replacement activities to an Authorised Service Provider (hereinafter referred to as "ASP) 4. The ASP would prov....
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....services need to be carried out are manufactured by Foxconn Group. In such case, the monitor could be repaired by just replacing the defective part alone. This kind of repair is called "Onsite support" 11. However, if the monitor unit is manufactured by non-Foxconn unit (i.e. third parties), the whole unit itself would be replaced by the same non- Foxconn product. This is called "whole unit exchange" (WUE). The Applicant has decided to replace the whole unit itself in case of non-Foxconn product because it would be difficult for the applicant to get the spare part for a non-Foxconn product. 12. Thus, whether a particular Request is in the nature of repairing of defective part or replacement of whole unit would be determine....
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....r parts from the Original Design Manufacturer (ODM). Incase if the said parts arc covered by warranty period, the same would be supplied to the Applicant at free of cost. Otherwise, the parts would be purchased by the Applicant from the ODM. 19. The Applicant would ship all the necessary goods i.e. monitors and monitors parts to the ASP's warehouse which is located all across India. The ASP would take the goods from the nearest warehouse location to carry out the proposed services. 20. Even though the goods would be stocked up at ASP warehouses located across India, the ownership of the goods would lie with the Applicant only. 21. Further, as stated in the above paragraph, the defective parts would be brought ....
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....client $40.00 which is inclusive of defective part charges as well. 27. Where the request involves replacement of whole unit, the Applicant would charge $28.76 per request for pre-paid model and $59.15 per request for PayG model. 28. Further, the applicant would like to submit that the above amount of $59.15 would include the repair cost of the returned defective materials which would be charged to the client incase of PayG model. However, in case of pre-paid model, the repair cost of the defective unit would be charged to the Foxconn unit. 29. Further, in case of non-Foxconn products, the same would be shipped to the third parties who would replenish the stock to the Applicant for future requests. In this regard,....