TMI Blog2021 (11) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... . Clearly the exemption should be directly related to the functions enumerated under Article 243W of the Constitution of India i.e., Responsibilities specified at Sl No.(1) or those functions listed under 12th schedule. Hon ble Supreme Court of India in the case of HH. MAHARAJADHIRAJA MADHAV RAO JIWAJI RAOSCINDIA BAHADUR VERSUS UNION OF INDIA [ 1970 (12) TMI 87 - SUPREME COURT] observed that the expression relating to means to bring into relation or establish a relation. It was further clarified that there should be a direct and immediate link with a covenant and that there cannot be any independent existence outside such covenant. Thus, the applicant is providing data and voice services to GHMC and to the employees of the municipa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5,000/- for CGST towards the fee for Advance Ruling. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted 4. Brief facts of the case: M/s. Bharti Airtel Limited is engaged in providing telecommunication services and in the course of its business it is also providing these services to GHMC by way of data/voice telecommunication services SAC 9984. According to their submissions, these services provided to GHMC are not related to any specific project or specific scheme of Government and are provided to GHMC to be used by employees for ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the functions and schemes are as follows: a) Urban planning including town planning. b) Regulation of land-use and construction of buildings. c) Planning for economic and social development. d) Roads and bridges. e) Water supply for domestic, industrial and commercial purposes. f) Public health, sanitation conservancy and solid waste management. g) Fire services. h) Urban forestry, protection of the environment and promotion of ecological aspects. i) Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. j) Slum improvement and up gradation. k) Urban poverty alleviation. l) Provision of urban amenities and facilities such as park ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court of India in the case of Madhav Rao Jivaji Rao Scindia Vs Union of India AIR 1971 SC 530 observed that the expression relating to means to bring into relation or establish a relation. It was further clarified that there should be a direct and immediate link with a covenant and that there cannot be any independent existence outside such covenant. By his own admission in the application, the applicant is providing data and voice services to GHMC and to the employees of the municipalities and general purpose for office and administrative purposes. Thus there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Const ..... X X X X Extracts X X X X X X X X Extracts X X X X
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