Home Case Index All Cases GST GST + AAR GST - 2021 (9) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 382 - AAR - GSTExemption form GST - Pure services - supply of Consulting Service for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 components of Kovalam Basin in the extended area of Greater Chennai Corporation - services were supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai - applicant is the 'Person' to whom the 'Project' is extended or not - Sl.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The applicant, in the case at hand has stated that they require the ruling in their individual capacity of M/s. Mukesh Associates, a Partnership firm and not as a Member of the JV or the 'Consultant' to whom the Project' is awarded. The applicant has stated that they offer services through their experts, raise invoice and receive payments and therefore they are eligible to seek the ruling pertaining to their part. Whether the applicant is the 'Person' to whom the 'Project' is extended and the one providing the service? - HELD THAT:- It is very clear that the project is executed by the 'Consultant', which is JV GITEC-NK Buildcon- Mukesh & Associates. The applicant in his individual capacity is different from the JV, in which he is a member. The 'project' is awarded to the JV and not to the applicant. It is found that it is the Joint Venture with the Registered seat of the Association at Cologne, Germany is the 'Person' to whom the 'Project' is awarded and not the applicant. As per existing laws of the land, a Joint Venture Company, which is formed by 2 or more entities have a separate existence than that of the said entities. Further, as per the Joint Venture Declaration, it is seen that the Lead Member of the JV is the sole representative of the JV and any restrictions to the Power of attorney extended by the participating Members shall be invalid. Therefore supply of goods or services or both, being undertaken or proposed to be undertaken in respect of the 'Project' will be by the Joint Venture Company, and not the applicant. Thus the person who can make such application is the Joint Venture Company only and not the applicant, hence the application is not admitted for consideration on merits. The application is rejected as not maintainable.
|