TMI Blog2020 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ption under this entry for the said work. Entitlement of exemption to the main contractor under entry No. 72, of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- In the instant case, the main contractor, if they get the work, would be providing service, of training for Recognition of Prior Learning (RPL) to construction workers, to the Government of Maharashtra, for which total expenditure is to be borne by the Government of Maharashtra. Therefore the main contractor would be eligible for exemption under entry No.72 of the said notification, subject to fulfillment of the aforesaid conditions. Whether the exemption that is applicable to the main contractor is applicable to the applicant or not? - HELD THAT:- In the instant case though the services to be provided by the applicant would be under training programme for Recognition of Prior Learning (RPL) to construction workers, the services would be provided to the Main Contractor i.e. the recipient of the services would be the Main contractor, but not the State Government. Therefore the required conditions are not fulfilled and hence the applicant is not entitled for exemption under entry No.72 of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of clause (d) in relation to condition (iii). Further, if SI. No. 69 is not applicable, SI. No.72 is applicable to the main contractor and the services provided by main contractor in respect of training of Building and other construction workers to MSSDS Maharashtra State Skill Development Society, Maharashtra are exempted. 5. The applicant intend to rely on the order passed by Madhya Pradesh Advance Ruling Authority in the case of M/s. Network For Information Computer (GST AAR Madhya Pradesh) dated. 10-04-2019 = 2019 (7) TMI 42 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH , wherein applicant is engaged in Commercial Training 8s Coaching and business auxiliary services provided to Uttar Pradesh Skill development Corporation, through which they train the youth of Uttar Pradesh for gainful employment of the candidates, is being exempted from the payment of taxes vide SI. No. 72 of the Notification No. 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017. 6. In view of the above, the applicant contends that main contractor i.e. M/s Adityaa Call Centre Private Limited, Bengaluru, is exclusively engaged in training of soft Skill development provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try 72 of the Notification supra. e) The applicant intend to rely on the Advance Ruling given by this authority in the case of M/s Quatro Rail Tech Solutions Ltd. = 2019 (10) TMI 1134 - AUTHORITY FOR ADVANCE RULING, KARNATAKA , and also the ruling in the case of M/s NHPC Ltd. = 2019 (3) TMI 837 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND , issued by the Advance Ruling Authority, State of Uttarakhand. f) The incidence of GST, being the indirect tax, is upon the recipient of supply; any increase in the cost, in the form of GST, will accrue to the Government, being the recipient; the exemption on the training services is with an intention to lesser the burden on the Government treasury; taxing the said services only because they are rendered through main contractor results in defeating the legislative intent and results in increased burden to the treasury of the Government of Maharashtra and hence legislative intent may please be given more weightage than the technicalities. 5. FINDINGS DISCUSSION: 5.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri Dayananda K, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Programme implemented by NSDC, or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other scheme implemented by NSDC. 5.6 In the instant case, the tender has been called by Maharashtra State Skill Development Society, Skill Development and Entrepreneurship Department, Government of Maharashtra which is neither NSDC nor a SSC. The tender was meant for empanelment of Training Providers . The applicant has not furnished any documentary evidence so as to arrive at whether the main contractor qualifies to be a training partner, approved by either NSDC or SSC, or not. Further the training providers are not entitled for exemption under the entry No.69. Therefore the main contractor, in case if they get the said work, would not be entitled for exemption under this entry for the said work. 5.7 Now we proceed to examine the entitlement of exemption to the main contractor under entry No. 72, of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, which exempts the services, covered under Service Code 9992, provided to the Central Government, State Government, Union Territory Administration under any trai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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