TaxTMI 
TaxTMI 
2021 (4) TMI 934
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....y so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the appellant has been given an opportunity of being heard. 2. Under Section 103(1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a). On the applicant who had sought it in respect of any matter referred to in sub-sectio....
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....inst the Order No. 36/ARA/2020 dated 03.11.2020 passed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant. 2.1 The appellant has stated that they are engaged in supplying services of Waste Management, Mechanized Road Sweeping, Business Support Staffing and other services relating to Integrated Facility Management to private sector entities as well as public sector entities and Governmental organizations. They have multistate presence in India in various States such as Maharashtra, Tamil Nadu, Andhra Pradesh, Gujarat, Karnataka, Chhattisgarh, Rajasthan and New Delhi. On 10th March 2020, they have entered into two separate Service Agreements for supply of waste collection, segrega....
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....no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017. 4.1 Aggrieved by the above decision, the Appellant has filed the present appeal. The grounds of appeal are as follows: * The appellant has entered into two separate Service Agreements for supply of waste collection, segregation, treatment, transportation and disposal services for the Greater Chennai Corporation with following entities: (i) Sumeet Urban Services (Chennai) II Private Limited, Chennai (ii) Sumeet Urban Services (Chennai) V Private Limited, Chennai * The Municipal authority accepted the request of the bidder to accept the two SPV's as the concessionaries to undertake and perform obligations and exercise rights of the bidder under the LOA for underta....
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....ot eligible for exemption. Hence, the appellant is of the view that their services are being provided to the Authority only and not to the Concessionaires and are exempted from payment of GST as per SI.No.3 of Notification 12/2017, CT (R) dated 28.06.2017. PERSONAL HEARING: 5.1 The Appellant was granted virtual personal hearing as required under law before this Appellate Authority on 5t1 February 2021. The Authorized representatives of the Appellant, M/s. Nithyaesh & Vaibhav, Nithyaesh Natraj, Vaibhav R Venkatesh, Anirudh A Sriram, Mayan H Jain, Legal Representatives and Prabhakar Salunke, Ajit Darandale of the appellant company appeared for hearing. DISCUSSION & FINDINGS: 6.1 We have carefully considered the various submissions made by....
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....only and NOT agent to principal as per para 6.1 of the service agreement. Therefore, arguments laid during the PH on this basis are factually incorrect. 6.4 A conjoint reading of the service agreement between the appellant and the concessionaires and of the concessionaire agreement between GCC and the concessionaires reveals that the appellant does not render back to back services of what GCC awarded to the concessionaire and only carries out a part of the activities awarded to the concessionaire by the GCC. The original concessionaire agreement between GCC and the concessionaires, itself being not in the nature of pure services but a supply of both goods and services, how the services of appellant rendered to the concessionaire, with or w....