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2021 (4) TMI 1345 - AAAR - GSTCondonation of delay in filing application - sufficient reasons/difficulties submitted by the Applicant or not - Whether the ruling of Authority for Advance Ruling, Odisha can be set aside or modified based on changed facts/circumstances as the contract is terminated on dt. 04.03.2021? - Place of supply - reverse charge mechanism - HELD THAT:- The delay happened due to the practical difficulties faced by the Applicant on account of restrictions prevailed during that time and outbreak of COVID-19 pandemic. Therefore, the delay of six days as empowered under proviso to sub-section 2 of Section 100 of CGST/SGST Act, 2017 is condoned. The Advance Ruling Authority has made the advance ruling based on the facts that the Applicant will use the office premises of OPTCL for rendering the consultancy service in India. This situation does not arise as the contract has been terminated. Whatever service has been rendered by M/s. Tokyo Electric Power Company (TEPCO) are executed from Japan. Now it is clear that the fact and circumstances based upon which the advance ruling has been made now changed. In such situation, we hold that ruling passed by the Authority for Advance Ruling, Odisha is not legal & proper as per law. Taxability of consultancy service rendered (training conducted in Japan) by the Applicant in Japan - HELD THAT:- In such situation, the place of supply of service is more important. It is already enumerated under sub-section 2 of Section 13 of the IGST Act, 2017 that under such situation place of supply will be location of the recipient of the services. As the recipient of service is M/s. OPTCL in India, then the place of supplied service by M/s. Tokyo Electric Power Company (TEPCO) will be treated as in India. The supplier of service M/s. Tokyo Electric Power Company(TEPCO) is located in Japan, which is non-taxable territory. The recipient of service M/s. Odisha Power Transmission Corporation Limited is located in India, which is the taxable territory and place of supply of service will be in India. Therefore, in our view, the consultancy service rendered by M/s. Tokyo Electric Power Company (TEPCO) to M/s. Odisha Power Transmission Corporation Limited upto dt.04.03.2021 covered under Entry Sl.No.1 of Notification No. 10/2017-Integrated Tax(Rate) dated 28.06.2017. Accordingly, the tax liability rest upon the recipient of the service i.e. M/s. Odisha Power Transmission Corporation Limited, on reverse charge basis.
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