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2022 (4) TMI 1398 - AAR - GSTLevy of GST - Valuation - reimbursement amount received by the Applicant from Trainer - Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees - pure agent services or not - includible in the value of taxable supply made by the Applicant to Trainer for the purpose of payment of Goods and Service Tax or not - HELD THAT:- It is clear that the whereas Agreement mandated the applicant as responsible for the purpose of payment of stipend or other required contributions in respect of the NEEM Trainees, statement of Work attached (Sr. No. 4 of the 'Other Terms and Conditions') to the said Agreement mentions payment of reimbursement the actual cost of uniform, safety shoes, etc. provided to NEEM Trainees - there appears to be some contradictions between clause 4 of the Agreement, where the applicant is held responsible “for payment of stipend or other required contributions” and from a reading of the Statement of Work (Annexure B- Sr. Sr. No. 4 of the 'Other Terms and Conditions'), it appears that the 'client' (not known whether it applies to IEIPL) is required to reimburse the actual cost of uniform, safety shoes, etc. provided to NEEM Trainees. Both the Agreements attached by the applicant as 'Specimen Copies” in respect of the subject application do not provide a clear picture of the actual facts in respect of the present matter and therefore, the questions raised cannot be answered, due to incomplete and inconclusive documentation submitted by the applicant in respect of the subject application.
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