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2022 (5) TMI 1356 - AAR - GSTLevy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses - appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant - applicable GST rate - input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the Agreement. HELD THAT:- In view of powers under provisions of Section 102 and 104 of CGST Act, this authority is empowered to take decision as per law, after affording opportunity of hearing to the applicant. In response to the notice for the hearing to be held on 15.03.2022, the applicant sought further date of one month which was granted. Hence, sufficient time has been granted to the applicant to put forth their case. The applicant has failed to prove how the provisions of the said circular dated 6/10/2021 are not applicable to the facts of the case of the applicant. In fact, the applicant has not argued the case on merits in view of the provisions of the Circular mentioned above and had also not brought out the fact that the said Circular was in existence during the earlier hearing which led to the issuance of Order No. 60/2020-21/B-116 dated 21/12/2021. The arguments were made by the Authorised representatives only on non applicability of Sections 102 and 104 to their case which are not at all acceptable in view of the relevant GST provisions. There is no denial by the applicant that provisions of said circular are not applicable to the facts of present case. The applicant has nowhere explained that on facts, provisions of said circular are not applicable in present case. On the contrary, this is indirect admission by the applicant that the provisions of the said circular are very much applicable to the facts of the present case. Thus, the decision given earlier cannot be said to be founded on sound legal footing. Hence, the above mentioned provisions of the GST Laws come into play. This Authority directs the applicant to follow the provisions of the circular dated 6/10/2021 which is of prior date than the date of the decision of this Authority in the earlier ARA order dated 21.12.2021. The grounds raised during present hearing by the applicant are merely and purely of technical nature and in substance the facts of the present case warrant application of the said circular. The technical objections are also not founded on sound principles of law because, if one reads the texts of above sections, under which present order is being passed, a reasonable mind will come to conclusion that there is no merit in the objections taken by the applicant.
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