TaxTMI 
TaxTMI 
2022 (3) TMI 1301
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....ppellate 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 subsection (2) of Section 97 for advance ruling; (b) . On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the said advance ruling have changed. 4. Under Section 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. At the outset, we would like 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....
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....ST rate for the supplies made by them to M/s. Apollo Med Skills Limited (AMSL). 2. Is it a composite supply or a mixed supply? 3. Whether the service is exempted vide Notification No. 12/2017- CT (Rate) dated 28.06.2017. 3.1 The ruling of the original authority is as follows: Ruling per: Smt. K. Latha Member SGST: Examination of the details, agreement and other documents reveals that the applicant Tvl. Healersark Resources Private Limited is not providing accommodation and other services to Tvl Apollo Med skills Limited (AMSL) but only supporting Tvl. Apollo Med Skills in implementation of project under Deen Dayal Upadhyay- Grameen Kaushalya Yojana (DDU-GKY). The Hostel, Boarding and other facilities are given to the candidates as enrolled under the scheme by AMSL. Hence, the service rendered by Healers Ark Resources Private Limited to Tvl. Apollo Med Skills Limited is only a business support services classifiable under SAC Code 998599 other support services which is taxable @ 9% CGST and 9% SGST. Hence in my opinion the question raised by the applicant stating that he is providing accommodation and boarding and other services to Apollo Med Skills Limited....
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....supply, being provided to all the candidates (headcount wise) and the applicable SAC is 9963 and per day equivalent tariff being less than Rs. 1000, the exemption provided under SI.No. 14 of Notification no. 12/2017 -CT(Rate) dt.28.06.2017 is applicable to the case in hand" 3.2 In view of the above different views, the issue,- Whether Advance Ruling cannot be issued on the questions raised as per the SGST Member or the questions being admissible, can be admitted and since the supply is a composite supply with provision of accommodation is the principal supply thereby the exemption provided under SI.No. 14 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 is applicable to the case in hand as per day equivalent tariff is less than Rs. 1000/- was placed for decision before the Appellate Authority as per the provisions under Section 98(5) of the Act. 4. Personal Hearing: The applicant was granted virtual personal hearing through digital mode as required under law before this Appellate Authority on 28.01.2022. The Authorised representative of the appellant CA Viral Khandhar appeared for the hearing virtually. The AR reiterated their submissions and ....
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....ated that as of now, they are providing such hospitality services only to AMSL on a Principal to Principal basis. Thus, it is evident AMSL extends training for up-skilling rural youth under the DDU-GKY project, wherein the programs are residential. In order to provide the 'Hospitality services' required to be provided to the students enrolled, AMSL has entered into agreement with the applicant for supply of 'Hospitality services', which includes provision of Lodging separately for boys & girls and boarding facilities. 7.1 The State Member has not brought out as to how the supply is classifiable under SAC 998599 but has merely stated that "The Hostel, Boarding and other facilities are given to the candidates as enrolled under the scheme by AMSL. Hence, the service rendered by Healers Ark Resources Private Limited to Tvl. Apollo Med Skills Limited is only a business support services classifiable under SAC Code 998599 other support services". Before proceeding further, the service Explanation of SAC 998599, under which the State Member has opined classification of the service is examined:- 998599 Other support services n.e.c. This service code i....
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....te Member, then all such independent activities /every such individual activity of a supply may take the shade of extending support service to the main business and the individual nature of supply by such independent persons would be lost. In the case at hand, the applicant undertakes the activities of providing 'Hospitality Services' specifically classifiable under SAC 99632, in his individual capacity and therefore, the activity cannot be categorized as 'Other business support services not elsewhere classified.' 7.4 In the case at hand, the applicant has entered into lease agreements with third party service providers and in one such agreement entered into with AMET University( Academy of Maritime Education and Training) available on record, it is seen that the applicant has entered into the contract for lease of the property owned by AMET for the purpose of 'running Hostels and providing accommodation for the students/Candidates, and/or general office purposes and lawful uses ancillary to any of the foregoing principle uses'. Thus, it is clear that the applicant, enters into agreement with third parties, in their own capacity, to enable themselves to p....