TaxTMI 
TaxTMI 
2021 (10) TMI 1118
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....ons. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by M/s Geetee Travels Private Limited, the applicant are as under: 2.1 The applicant is engaged in the business of tours and travels and carries on the business as package tour operators, daily passenger service operators, travel agents, etc and is also engaged in running of buses, conveyances of all kinds and to transport passengers. 2.2 Since their vehicles are supplied for transportation of passengers and other allied activities, the applicant feels that, the rate of tax applicable on supplies of vehicles for transportation of passengers and other allied activities is 12% as per Notification No. 11/2017-C.T (Rate) dated 28.06.2017, as amended vide Notification No. 20/2017-C.T. (Rate) dated 22.08.2017. 2.3 The applicant has entered into the contract with "MUNICIPAL CORPORATION OF GRE....
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...."). The Letter of Intent (LOI) dated 20-06-2020 is issued by Executive Engineer (Tr.) City, BMC, in the name of M/s Federation of Tourist Taxi Operators, C/o M/s GEETE Tours Pvt. Ltd., the applicant. 3.3 A perusal of the impugned LOI reveals that, the same is in the name of Federation of Tourist Taxi operators (FTTO) and BMC's offer is accepted by the FTTO. The payments will be made in the name of the members of the federation after submission of bills along with records such as log sheets duly signed and completed and utilization certificate from user department. Hence, it is construed that FTTO is a different entity and that has supplied services of Innova vehicles to BMC. Thus BMC has required the services from the FTTO and not from the applicant who is one of the members of the said federation. 3.4 In the Letter of Intent it is also mentioned that, payments will be made in the name of members of the federation. 3.5 From a reading of the LOI, it is seen that, it is liability of the BMC to give the payment to The FTTO, but by inserting specific condition, the payment has been given to members of FTTO. It is therefore crystal clear that, the applicant has supplied ser....
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.... not applicable in the instant case. 3.12 The impugned services rendered by the applicant, namely, supply of innova vehicles to BMC is an independent activity and not in relation to any of the activities listed in the Twelfth Schedule of the Constitution including entry no 6, which is applicable to Public health, sanitation conservancy and solid waste management. 3.13.1 'Public health' is a word, used for the cleaning, keeping safe area, due to which illness related issue does not arise. It would also be relevant to note that to further understand the meaning of the word 'Public health', one should apply the legal maxim of noscitur a sociis i.e. the meaning of a word may be construed in conjunction with the other words and phrases used in the text. 3.13.2 In this regard, reliance is placed on the judgment of CTO, Anti-Evasion, Circle-11, Jaipur vs. MRF Ltd. [2009 (235) ELT 802 (Rai.)] wherein the Hon'ble Rajasthan High Court has held that words of general and wider import used in an entry surrounded by other relevant terms has to draw its colour and meaning from such surrounding words and that cannot be lost sight of. The relevant text of the judgment i....
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.... Sujit Yadav, CA. The Concerned officer Shri Mahesh Garwad, STO, MUM-BCP-C-036, Nodal Division -07 and Deputy Commissioner, Shri, Rajesh Advani, CST-LGL-E-00] were also present. Both the parties made submissions. 4.3 We heard both the parties. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the submissions made by the applicant as well as the department, perused the documents on record and facts of the matter. The applicant has submitted that they are providing Toyota Innova Or Equivalent Vehicles (6 Seater) Registered In Tourist Category with All India Tourist Permit provided to the Municipal Corporation of Greater Mumbai (MCGM), to carry Covid 19 Patients for Medical Treatment. Their query is whether such supply would be considered as taxable supplies or exempted supplies. 5.2 During the course of the hearings, the applicant was specifically asked to produce relevant documents i.e. contract, Tax invoices, copy of tender and any other relevant available record. 5.3 The applicant has only produced one Letter of Intent (LOI) issued by MCGM which is seen to be addressed to the Federation of Taxi Operators (FTTO) and not to the applicant. The said LOI is address....
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....o any function entrusted to a Panchayat under article 243G of the Constitution or to a Municipality under article 243W. 5.7.2 We have no doubt that the applicant's case is that of renting/leasing of vehicles along with drivers and would be covered under pure services. From the facts of the matter it is also seen that the said pure services are supplied to the MCGM, Mumbai which can be considered as a local authority in view of the definition of the term "Local authority" as defined in clause (69) of section 2 of the CGST Act, 2017. We now need to address the question whether the pure services supplied by the applicant to the local authority can be considered as an activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or to a Municipality under article 243W of the Indian Constitution. 5.7.3 The applicant has submitted that the subject supplies of vehicles for carrying COVID patients for medical treatments would fall under entry no. 6 of twelfth schedule article 243W of the constitution i.e. "Public health, sanitation conservancy and solid waste management". 5.7.4 We find that even though the applicant has submitted that the....