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TMI Blog2020 (7) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The applicant is the local branch of a Russian business entity by the same name (hereinafter 'Foreign Company'), which entered into a Maintenance and Repair Contract (hereinafter called "MARC") with Bharat Coking Coal Ltd (hereinafter "BCCL") with respect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 - Integrated Tax (Rate) dated 28/06/2017. The Foreign Company is, therefore, not liable to pay tax on the supply of service in terms of the MARC. 3. Submission of the Revenue 3.1 The concerned officer submits the return status of the applicant. In both GSTR 3B and GSTR 1 the applicant has no liability. The applicant has accumulated huge ITC in GSTR 2A from November 2018 to March 2020. Though it was not claimed by the applicant in GSTR 3B. Moreover, in December 2019 an import of goods was shown in return. 4. Observations and findings of the Bench 4.1 It is evident from the returns and from the applicant's submission that it does not claim that the question is in relation to any supply being undertaken or proposed to be undertaken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the entire period. It will depute the officers, support staff and system expert at the site for maintenance and repair of equipment and train the BCCL personnel. BCCL shall provide the MARC Holder access to the machines and repair facilities at all reasonable time. BCCL and the MARC Holder shall jointly sign the Equipment Logbook on daily basis recording the actual working hours per shift, breakdown hours and other details. The MARC Holder is to be paid at an agreed rate for supervision, supply of spares and consumables, and for overheads per working hour of the equipment for 5000 expected annual working hours. 4.4 It is evident from the above discussion that the MARC Holder maintains suitable structures in terms of human and technical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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