TMI Blog2019 (12) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid functions. It appears that the telephone services are basically used by the personnel of the GHMC in their offices and provision of the said services has no relation whatsoever to the above mentioned functions. Reliance can be placed in the case of Hon ble Supreme Court in the case of COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI VERSUS M/S. DILIP KUMAR AND COMPANY ORS. [ 2018 (7) TMI 1826 - SUPREME COURT] wherein it was held that exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification . - Applying the ratio of the above judgements to the present case, it can be concluded that telephone services provided by the applicant cannot be regarded as pure services and these cannot be held as the activities in relation to any of the functions entrusted under Article 243W of the Constitution on the strength of the words in relation to . In their application enclosures also, the applicant has not adduced/provided any substantiation to show establish the category. The services provided by the applicant are not el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the applicant to Government as per the notifications issued from time to time. c. GHMC objected to pay GST, stating that they are exempted as per entry No. 3 of CGST Notification No. 12/2017-(R) dated 28th Jun 2017 opining that the telephone services are being used for performing functions under article 243W of Constitution. d. As such advance ruling has been sought for (i) as to whether the supply of telephone service to GHMC is exempted and (ii) Telephone invoices are to be issued with/without GST? 4. Personal Hearing: A personal hearing was held on 09-11-2018 at 12.00 noon, Ms. D.V Janaki, DGM Authorised representative of M/s. BSNL, appeared for the personal hearing. Nevertheless, due to administrative exigencies, the Orders were not released. Further Government Go. Rt.No.312, Revenue (CT.II) Department, Dt. 05.11.2019 have appointed Sri B. Raghu Kiran, IRS, Joint Commissioner (Central Tax) as member in place of Sri V. Srinivas, IRS, Additional Commissioner (Central Tax). Hence another notice was issued to the applicant to appear for Personnel Hearing on 04-12-2019. The Authorised representative Ms. D.V. Janaki, DGM Mr. L. Hari Babu, JAO reiterated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Government Entity; (ii) pure service (excluding works contract service or other composite supplies involving supply of any goods); and (iii) provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. 5.4 In terms of Sec. 2(69) of the CGST Act, the recipient of the service i.e. GHMC falls within the definition of local authority and hence the services provided by the applicant are said to have been rendered to the local authority. 5.5 Further pure services which has been mentioned in Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 has been explained in Q. No. 25 of FAQ on Govt. Services issued by CBEC which is reproduced as under :- In the context of the language used in the Notification, supply of services without involving any supply of goods would be treated as supply of pure services . For example, supply of manpower for cleanliness of roads, public places, architect services, consulting engineering services, advisory services and like services provided by business entities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanning including town planning; (2) Regulation of land-use and construction of buildings; (3) Planning for economic and social development; (4) Roads and bridges; (5) Water supply for domestic, industrial and commercial purposes; (6) Public health, sanitation conservancy and solid waste management; (7) Fire services; (8) Urban forestry, protection of the environment and promotion of ecological aspects; (9) Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded; (10) Slum improvement and upgradation; (11) Urban poverty alleviation; (12) Provision of urban amenities and facilities such as parks, gardens, playgrounds; (13) Promotion of cultural, educational and aesthetic aspects; (14) Burials and burial grounds; cremations, cremation grounds; and electric crematoriums; (15) Cattle pounds; prevention of cruelty to animals. (16) Vital statistics including registration of births and deaths; (17) Public amenities including street lighting, parking lots, bus stops and public conveniences and (18) Regulation of slaughter houses and tanneries. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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