TMI Blog2022 (3) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... business support services not elsewhere classified.' In the case at hand, the applicant has entered into lease agreements with third party service providers and in one such agreement entered into with AMET University( Academy of Maritime Education and Training) available on record, it is seen that the applicant has entered into the contract for lease of the property owned by AMET for the purpose of 'running Hostels and providing accommodation for the students/Candidates, and/or general office purposes and lawful uses ancillary to any of the foregoing principle uses'. Thus, it is clear that the applicant, enters into agreement with third parties, in their own capacity, to enable themselves to provide the 'Hospitality service', which establishes that the activities of the applicant are independent in nature - Also, from the scope, language and the terms and conditions of the agreement of the applicant with AMSL, it is evident that the applicant is entrusted to provide the 'Hospitality Services' in the capacity of an Independent contractor only and not as an agent of AMSL. The scope, language and the terms of the agreement establishes that the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. The subject reference is made under Section 98(5) of the Tamilnadu Goods Services Tax Act, 2017 /Central Goods Services Tax Act 2017 by the Members of Advance Ruling Authority in respect of M/s Healersark Resources Private Limited (hereinafter referred to as Appellant'). The Reference is made vide the Order No. 37/ARA/2021 dated 21.10.2021 of the Tamilnadu State Authority for Advance ruling on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Skills in implementation of project under Deen Dayal Upadhyay- Grameen Kaushalya Yojana (DDU-GKY). The Hostel, Boarding and other facilities are given to the candidates as enrolled under the scheme by AMSL. Hence, the service rendered by Healers Ark Resources Private Limited to Tvl. Apollo Med Skills Limited is only a business support services classifiable under SAC Code 998599 other support services which is taxable @ 9% CGST and 9% SGST. Hence in my opinion the question raised by the applicant stating that he is providing accommodation and boarding and other services to Apollo Med Skills Limited is wrong and hence advance ruling cannot be issued on the questions raised. Ruling per: Shri T.G. Venkatesh, I.R.S, I respectfully differ from the views of SGST Member in Para above. I find that in the case at hand, the applicant has entered into an agreement with Apollo Med Skills Limited (AMSL) dated 23.09.2017 to supply the 'Hospitality' services of providing the Boarding, Lodging and other services as required under the scope of the said agreement. Under GST, each supply is unique and the taxability is determined based on the facts of the supply made. In the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption provided under SI.No. 14 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 is applicable to the case in hand as per day equivalent tariff is less than ₹ 1000/- was placed for decision before the Appellate Authority as per the provisions under Section 98(5) of the Act. 4. Personal Hearing: The applicant was granted virtual personal hearing through digital mode as required under law before this Appellate Authority on 28.01.2022. The Authorised representative of the appellant CA Viral Khandhar appeared for the hearing virtually. The AR reiterated their submissions and stated that because of the difference in opinion between the CGST and SGST Members of the Original Authority the case is placed before the Appellate forum. They stated that they are in agreement with the opinion of the CGST member. They were asked whether they are providing these hospitality services only to M/s Apollo Med Skills Ltd (AMSL) for which the AR replied that as of now they are providing only to AMSL on a Principal to Principal basis either through their own locations or by renting locations. 5. Discussion and Findings : We have gone through the entire case rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to how the supply is classifiable under SAC 998599 but has merely stated that The Hostel, Boarding and other facilities are given to the candidates as enrolled under the scheme by AMSL. Hence, the service rendered by Healers Ark Resources Private Limited to Tvl. Apollo Med Skills Limited is only a business support services classifiable under SAC Code 998599 other support services . Before proceeding further, the service Explanation of SAC 998599, under which the State Member has opined classification of the service is examined:- 998599 Other support services n.e.c. This service code includes business brokerage and appraisal services other than for real estate; business services of intermediaries and brokers; specialist advice other than for real estate, insurance and engineering (specialist services in art, specialist services for courts of law, etc.); services by agencies and agents on behalf of individuals seeking engagements in motion pictures, theatrical productions, modelling or other entertainment or sports attractions; placement of books, plays, artwork, photographs, etc., with publishers, producers, etc.; issue of reduced-pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Education and Training) available on record, it is seen that the applicant has entered into the contract for lease of the property owned by AMET for the purpose of 'running Hostels and providing accommodation for the students/Candidates, and/or general office purposes and lawful uses ancillary to any of the foregoing principle uses'. Thus, it is clear that the applicant, enters into agreement with third parties, in their own capacity, to enable themselves to provide the 'Hospitality service', which establishes that the activities of the applicant are independent in nature. Also, from the scope, language and the terms and conditions of the agreement of the applicant with AMSL, it is evident that the applicant is entrusted to provide the 'Hospitality Services' in the capacity of an Independent contractor only and not as an agent of AMSL. 7.5 For the above mentioned reasons, we do not find merit in the opinion of the State Member and reject the same. 8.1 From the facts of the case it is seen that the applicant is to extend the services as per the 'Statement of Work' (SOW) which includes provision of separate accommodation for girls and boys along ..... X X X X Extracts X X X X X X X X Extracts X X X X
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