TaxTMI 
TaxTMI 
2022 (6) TMI 194
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....alysis, final Bill of Quantities and project implementation plan c) Conduct site surveys to identify the need for site preparation activities d) Obtain site clearance obligations & other relevant permissions with the support of Shahjahanpur Nagar Nigam. 2. Supply, Installation, Testing and Commissioning of the following primary components: a) Adaptive Traffic Control System (ATCS) b) Automatic Number Plate Recognition (ANPR) System c) Red Light Violation Detection (RLVD) System d) Public Address System e) Variable Message Sign boards f) Emergency Call Box g) City Wifi h) Network Connectivity i) Operation Control Room 3. Operation and Maintenance Phase: The MSI will also be responsible for supply of IT infrastructure solution for the management of hardware and application software, networking, installation, training, maintenance and operations of the solution for the period of 5 years from the Go Live date, the O&M period will commence after Go-Live and will be for a period of 5 years. Warranty period of the product supplied under project i.e. hardware, software, IT/Non- IT, etc., will be considered after Go-Live. Para 2.5.4: Lightning - proof measures ....
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....ctions is given in chapter 6 of volume II. 4. The MSI is responsible for integration of ATCS field infrastructures with the proposed ITMS Platform." 3. M/s Amnex submits that its role in the project mainly includes electrical, lighting, earthing, fixation of junction boxes, poles and cantilevers, cabling infrastructure, design, supply, installation, testing and commissioning of various intelligent traffic management system as per RFP and that the execution of the project involves: (i) Infrastructural cabling / civil work which is pre-requisite for fixation of various intelligent traffic management systems, (ii) Fixation of various intelligent traffic management system like adaptive traffic control system, red light violation detection system, automatic number plate recognition system etc and (iii) Operations and maintenance of intelligent traffic management systems during warranty period. 4. M/s Amnex submitted that as per the sub-section (30) of section 2 of the CGST Act, 2017, the "Composite supply" is defined as : "Composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any c....
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.... as services, which are in conjunction with each other to complete the ITMS infrastructure installation. 5.4 Further that the term works contract has been restricted to contract for building construction, fabrication etc. of any immovable property only. As per the General Clauses Act, 1987, the term Immovable property shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth". In order to become an immovable property, the goods have to be attached to the earth for the permanent beneficial enjoyment of the immovable property. It is to be noted that as held by the Supreme Court in the case of CCE v. Solid & Correct Engg. Works 2010(252) ELT 481 that any annexation should be with the object of permanent beneficial enjoyment of the land or building. It submits that an immovable property means a property that is attached to the land which cannot be easily detached and also structure or machinery that cannot be located/moved or shifted elsewhere at frequent intervals. It submits that the said contract for designing and installation of the ITMS which cannot be shifted or moved to other places/buildings a....
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....n of original work due to erection, commissioning and installation of many more various hardware/equipment of traffic management systems including making of structures thereof like fixed poles, other infrastructural and civil structure to fix various equipment. It's role in the project delivery involves civil work to support erection of fixed poles and other infrastructure, as well as provide underground cabling for power and connectivity for these. These would be supporting the installation of the hardware for Adaptive Traffic Control System, Red Light Violation Detection System, Automatic Number Plate Recognition System etc. Along with the same, before the systems are declared fit to be used, a lot of configurations in terms of the way they are installed, angles of view etc need to be configured. This entire installation satisfies the definition of Original Works as defined in para 2(zs) of the Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 and also satisfies the definition of Works Contract as defined in sub-section (119) of section 2 of CGST Act, 2017. The complete installation is by nature also immovable, and hence should attract CGST, as per Notification No....