TaxTMI 
TaxTMI 
2021 (8) TMI 735
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....to Section 17(5) (b) of Central Goods & Service Tax Act, 2017, ITC of GST paid on goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. 2. The Applicant is recovering nominal amount on monthly basis to ensure use of canteen facility only by authorized persons/employees and expenditure incurred towards canteen facility borne by Applicant is part and parcel of cost to company. In press release dated 10.07.2017 also, it was clarified that, supply by employer to employee in terms of contractual agreement of employment (part of salary/CTC) is not subject to GST. Once employee ceases to be in employment with Applicant, he/she is not a....
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....loyee and the said recovered amount is paid to canteen contractor and remaining amount is paid by the company to the contractor. FINDINGS: 7. We have carefully considered all the submissions made by the applicant. We find that the applicant has arranged a canteen for its employees, which is run by a third party Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by the applicant whereas the remaining part is borne by its employees. The said employees' portion canteen charges is collected by the applicant and paid to the Canteen Service Provider. The applicant submitted that it does not retain with itself any profit margin in this activity of collecting employees' portion of canteen charges. This ac....
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....nd semicolons are two types of punctuation. Colons are used in sentences to show that something is following, like a quotation, example, or list. Semicolons are used to join two independent clauses/ subclauses, or two complete thoughts that could stand alone as complete sentences. That means they're to be used when you're dealing with two complete thoughts that could stand alone as a sentence. 8.3 We find that semicolon creates a wall for conveying mutual exclusivity between the sub-clauses, in present matter. It is obvious that the legislature intended the said sub-clauses to be distinct and separate alternatives, with distinctively different qualifying factors and conditionalities 8.3 Thus, we hold that Section 17(5)(b)(i) s....
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....e of separation than the 'comma' and it is being used to separate parts of a sentences...." iii. Further, to quote one more case law in consonance with our view is Hon'ble Tribunal order in the case of M/s DCW LIMITED (2001 (130) E.L.T. 891 (Tri. - Mumbai)) which detailed its finding on semicolon in its para 6. iv. Our view is in compliance with Hon'ble Patna High Court in the case of Shapoorji Paloonji & Company Ltd. Vs CCE, Patna reported in 2016 (42) STR 681 (Pat.). The Hon'ble Patna High Court in the said case had occasion to decide whether the condition attached to definition of Governmental Authority viz. participation of government by way of 90% or more of equity and control to carry out the functions of municipalit....