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2019 (12) TMI 165

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..... is the employer of the security personnel deployed and is responsible for paying all statutory dues, including employer's contribution to EPF, ESI etc. Employer's contribution to EPF, ESI etc. and payment of Bonus at the Government approved rate are, therefore, components of the Applicant's expenditure. It is entitled to pass this liability to the recipient, who, in terms of the Agreement, is apparently ready to bear that liability. Such an agreement, however, does not create a master and servant relationship between the recipient of the service and the security personnel. Payment received from the recipient on account of the bonus paid or payable to the persons deployed as security personnel is not, therefore, guided by Para 1 .....

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..... to the persons it deploys as security personnel. 1.2 Advance Ruling is admissible on the question under Section 97(2) (c) & (e) of the GST Act. The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned raises no objection to admission of the Application. The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The Applicant submits that it supplies security and scavenging services to the Government hospitals, classifying the service under SAC 998525. A copy of the agreement with Dr R Ahmed Dental College & Hospital is provided as a prototype to understand the nature of th .....

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..... operty by guarding them against fire, theft, vandalism or illegal entry, such as security guard services. It appears from the Agreement that the Applicant provides a specific number of security personnel from among ex-servicemen for round the clock security job. The Applicant shall provide the recipient details of the personnel engaged, including names and home addresses and passport-size photographs. The recipient should be kept informed of any replacement etc. Deployment of the security personnel shall be the responsibility of the Applicant. Payment of consideration is subject to the recipient's satisfaction about the service rendered. 3.2 It is evident from the above discussion that the security personnel engaged are at no point empl .....

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