TMI Blog2022 (8) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... ution of India i.e., those functions listed under 12th schedule. Similarly the 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. The applicant is providing data and voice services to GHMC and to the employees of the municipalities and there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: The applicant M/s. Vodafone Idea 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 general office and administrative purposes. Further under serial no.3 of Notification No. 12/2017 dated: 28.06.2017 their ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of buildings. vi. 3. Planning for economic and social development. vii. 4. Roads and bridges. viii. 5. Water supply for domestic, industrial and commercial purposes. ix. 6. Public health, sanitation conservancy and solid waste management. x. 7. Fire services. xi. 8. Urban forestry, protection of the environment and promotion of ecological aspects. xii. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. xiii. 10. Slum improvement and up gradation. xiv. 11. Urban poverty alleviation. xv. 12. Provision of urban amenities and facilities such as parks gardens, playgrounds. xvi. 13. Promotion of cultural, educational and aesthet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The applicant is providing data and voice services to GHMC and to the employees of the municipalities and 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 Constitution of India. Therefore these services do not qualify for exemption under Notification No. 12/2017. 8. The ruling is given as below: In view of the above discussion, the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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