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2021 (12) TMI 774 - AAR - GSTLevy of GST - supply or not - part recovery of 'renting of motor vehicles services'/'cab services' from employees in respect of the transport facility provided to them - valuation of supply keeping in mind that employee and the applicant are related party as per provisions of GST law - admissibility of ITC in respect of GST paid on inward supply of 'renting of motor vehicles service' which are used for the employee - HELD THAT:- GST is discharged on the gross value of bills raised on the applicant by the third party vendors. We also observe that the partial amounts recovered by the applicant from its employees in respect of use of such transport facility are a part of the amount paid to the third party vendors which has already suffered GST. Therefore, in the subject case, the applicant is not providing transportation facility to its employees, in fact the applicant is a receiver of such services. For applicant, arranging the transport facility for their employees is definitely not an activity which is incidental or ancillary to the activity of software development, nor can it be called an activity done in the course of or in furtherance of development of software as it is not integrally connected to the business in such a way that without this the business will not function. As arranging transport facility to its employee is not a supply of service, accordingly the remaining questions become redundant and merit no discussion - application disposed off.
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