TaxTMI 
TaxTMI 
2023 (4) TMI 303
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....hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/R/51/2021 dated 06.09.2021. 3. Brief facts of the case: 3.1 M/s Sankalp Facilities and Management Services Pvt. Ltd., C-53, Amrapali Society, Near Vrajdham, Manjalpur, Vadodara Gujarat (hereinafter referred to as 'the appellant'), holding GSTIN: 24ABCCS8100M1ZC is engaged in the business of providing manpower supply for housekeeping, cleaning, security, data entry operator etc. 3.2 The appellant submitted that it provides manpower supply services to several Government authorities/ entities and that the appellant is eligible to claim exemption benefit under Sr.No.3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Government, State Government, Local authorities, Government entities as detailed, in their application, subject to the condition that the services provided to these entities mentioned are provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article....
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....pertaining to j is a very broad expression which pre-supposes another subject matter. These are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context. It also held that the expression 'in relation to' has been interpreted to the words of widest amplitude". (c) They rely on the order of Advance Ruling Authority in the case of A.B. Enterprise vide order GUJ/GAAR/R/2020/18 wherein appellant is engaged in supplying manpower for security and housekeeping to the Central Government, State Government and Local authority. Though the order is conditional but the analysis of certain work order clearly suggests that if the service recipient i.e. Central Government , State Government. Local authority is involved in any functions as per Article 243G or 243 W. then the pure services provided to them would be eligible for exemption from payment of tax. That the case of the appellant is squarely covered in the aforesaid ruling. (d) The authority has erred in examining services provided by the appellant to various Government schools, by examining the same within the limited scope of Entry No.66 of....
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....exemption are met with by the appellant by providing pure services to the Government Hospitals in relation to any function entrusted to a Municipality / Panchayat under Article 243G and 243 W of the Constitution of India. Hospitals are community assets and therefore even the cleaning, security etc services are even otherwise directly in relation to Serial No. 29 of the Eleventh Schedule i.e. maintenance of community assets. (g) The GAAR erred in holding that there is no notification exempting services provided to/in Government offices. While it is admitted that there is no Entry exempting such services provided to all Government offices, but Entry No.3 does specifically cover the case of Government offices carrying out the functions enumerated in the Eleventh and the Twelfth Schedule of the Constitution of India. Entry no. 3 of the notification is specifically exempting such services and services 'in relation to...' provided to various Government offices. They place reliance on the judgement of Hon'ble Supreme Court of India in the case of T.N. Kalyana Mandapam Assn. Vs. UOI & Ors. reported in 2004 5 SC 632. (h) In light of the above the appellant subm....
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....rious responsibilities under Article 243G and 243W of the Constitution of India. GAAR had given exemption in similar case to A.B. Enterprise vide their order dated 19.05.2020. b) Office of the District Social Welfare Officer. Valsad and Chhota Udepur: (Category: State Government). These offices perform various functions under Article 243 G and 243 W specifically Entries no. 16. 24. 25. 26. 27. 28 of Article 243G and Entries No. 6 and 11 of Article no. 243W. and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243W of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority vide order dated 19.05.2020 c) District Panchayat. Valsad (including its subordinate offices): (Category: Local Authority) These offices perform all the functions under Article 243 G and the appellant provides various manpower services for the work o....
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....damental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243W of the Constitution of India. Identical work order is determined to be exempted under Entry' at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. g) Office of the Deputy Conservator of Forest. Chhota Udepur: (Category: State Government) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 6,7, 27 of Article 243G and Entries No. 8 of Article no. 243 W. and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental w orks entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243 W of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. ....
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....hhota Udepur: (Category: State Government) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 23 of Article 243G and Entries No. 6 of Article no. 243 W. and the appellant provides various manpower services for the work of peon, driver, housekeeping, security etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243 W of the Constitution of India. Identical work order is determined to be exempted under Entry' at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. l) Office of the District Education officer. (Valsad & Chhota Udepur). (Category: State Government) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 17 and 25 of Article 243G and Entries No. 13 of Article no. 243 W. and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offi....
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....Government) These offices perform various functions under Article 243 G specifically Entries no. 4 of Article 243G, and the appellant provides various manpower services for the w ork of peon, driver, data entry operator, sweeper, security etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. q) District Udhyog Centre. Valsad: (Category: State Government) These offices perform various functions under Article 243 G specifically Entries no. 8 & 9 of Article 243G, and the appellant provides various manpower services for the work of peon, driver, data entry operator, security, housekeeping etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G of the Constitution of India. Identical work order is determined to be e....
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..../2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. u) Government Science College. Pardi (Valsad): (Category: Government Authority) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 17. 18 & 19 of Article 243G and Entries No. 13 of Article no. 243W. and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243W of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. v) Shri C.H. Bhii Govt. Arts & Commerce College, Naswadi: (Category: Government Authority) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 17, 18 & 19 of Article 243G and Entries No. 13 of Article no. 243W. a....
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....uested to decide the appeal on the basis of material submitted physically as well as on mail and material already on record. Discussions & Findings: 6. We have gone through the facts of the case as submitted in the Appeal papers, the Ruling of the GAAR. documents on record and oral as well as all the written submissions made by the appellant. 7.1 We find that the appellant is engaged in the business of providing manpower supply for housekeeping, cleaning, security, data entry operator etc. The appellant has sought ruling on the following:- ''Whether the appellant is liable to pay GST on man power services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities? " 7.2 The appellant has relied upon Entry No.3 to Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for claiming exemption on supply of manpower services provided to the Central Government, State Government. Local authorities, Governmental authorities and Government entities. The extracts of the said entry No. 3 to Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended, relied upon by the appellant for cl....
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....e contracts of the appellant, has not given any adverse findings with regard to supply of pure services and the recipient of services as required under Entry No.3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 as amended. They have examined the requirement of condition mentioned at Sr.(iii) of Para 7.3 above and denied the benefit of exemption notification to the appellant on nonfulfillment of the said condition only. 7.7 The main contention of the appellant is that their supply of manpower services against 155 work orders are eligible for exemption under Entry No.3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 as amended. The GAAR has given the benefit of exemption to manpower supply by the appellant to the recipient of service viz. Girls Literacy Residential School. Karchond (GSTES) & Model School. Naswadi. The benefit of exemption was given under Entry No. 66(b) to Notification No.l2/2017-CT (Rate) dated 28.06.2017. The extract of same is as follows: SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 66 Heading 9992 or Heading 9963 Se....
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....pality under article 243 W of the Constitution. Even though the appellant is providing services to the Government offices concerned, but they are in no way related to the function entrusted to a Panchayat under article 243G of the Constitution or function entrusted to a Municipality under article 243 W of the Constitution, which is carried out by the Government concerned. 7.8 The appellant in their appeal has admitted that there is no Entry exempting such services provided to Government offices. The appellant is however mistaken to assume that the Entry No.3 specifically exempts all the services provided to Government offices carrying out the functions enumerated under article 243G of the Constitution or article 243W of the Constitution. The manpower services provided by the appellant like housekeeping, cleaning, security, data entry operators etc are consumed within the premises of concerned Government offices enumerated above. These services were not related to any activity in relation to any function carried out by these service recipients as entrusted under article 243G or 243 W of the Constitution of India. 7.9 The judgments relied upon by the appellant are not relevant ....