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TMI Blog2023 (3) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities at Sl.No. 5A-Charges for TV advertisement, in Bus Stand; 5C- Flower shop in bus stand in open space & SI. No. 7-Bunk Stall' are classified as renting of immovable property service. As per SI. No. 7 of Notification No. 12/2017 exemption was not applicable for renting of Immovable Property service but it was stated in the Order that it was applicable and hence it requires rectification; iii. For Renting of Immovable Property Service, payment under Reverse Charge under Sl.No. 5A of Notification. No. 13/2017 was applicable for any person registered under CGST Act,2017 but it was stated in the Order that SI. No. 5 of Notification No. 13/2017 was applicable; and hence it require rectification; and iv. The applicant had also stated that they were registered with Salem Commissionerate, Erode Division and was being administered by the Central Jurisdictional Authority, whereas the jurisdiction was incorrectly mentioned as Coimbatore Commissionerate in the said Order and sought rectification of the same. 3. The Section 102 of the CGST/TNGST Act, 2017 provides for Rectification of error (RoE) and it reads as follows: "The Authority or the Appellate Authority / or the Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movable property" and therefore the ruling requires rectification. 5.3 Further, the applicant is registered under the Central Jurisdictional Authority-Salem Commissionerate, Erode Division, Erode I range; and had requested rectification to that effect in the order. 6. We have considered all the material on record pertaining to the subject application for ROE, preferred in terms of the Section 102 of the CGST /TNGST Acts. We find that the appellant had filed an appeal against the ruling in respect of Q.No. 2 raised by them in their application before the AAR. The Question raised by the appellant in their application, the ruling extended by the Original Authority and the ruling of the Appellate Authority are reproduced hereunder for ready reference: Q.No. 2: In respect of services rendered by them from SI No 1 to 13 through tender Contractors, whether they are covered under Twelfth Schedule to Article 243 W of the Constitution and/or exempted vide Notification No. mentioned against each SI. No. Ruling of the Original Authority (AAR): The appellant supplies the 'Right to collect the fees/right to certain amenities' to the contractors and the supply undertaken by the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28-5-2018. (iii) SI no 24 of the table to Notification No. 11/2017-C.T. (Rate), dated28-6-2017. 11 Right to fishing in bond (pond) Three years lease (i) Sl.No 5 of Notfn. No. 12/2017-C.T. (Rate), dated 28-6-2017. (ii) Sl. No 24 of the table to Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 12 Running a fish market Three years lease SI no 5 of Notfn. No 12/2017 or SI no 24 of 11/2017 dated 28-06-2017. 7.1 The above mentioned three services at SI. No: 10, 11 & 12 are entirely undertaken through contractors by tender process, which is also supported by the fact that the col. C {Direct service by the corporation) in the Table was left blank. It is noticed that the appellant has not sought applicability of Notification No. 14/2017-C.T.(Rate) specifically against these activities, but had claimed that the activities were covered under Article 243 G-(i) Agriculture, including agricultural extension; (v) Fisheries; (vi) Social forestry and farm forestry; (vii) Minor Forest produce. The appellant claimed that the clarification sought had two limbs- one whether the services rendered were covered under Eleventh/Twelfth Schedule of the Constitution which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution are covered by the Notification No. 14/2017 Central Tax Rate, dated 28-6-2017. In respect of these two items, the activity is not "giving of services" but for "enjoyment of rights". The payment received by the appellant would be for enjoyment of rights and not for giving of services. Therefore, the said notification would not be applicable in these two cases. c) Further, as the appellant local authority is receiving the consideration from the successful tenderer for having transferred its rights temporarily, it could not be said that in providing the said services, they are engaged as public authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution or under article 243W of the Constitution. Hence, the benefit of treating the said supply of services as neither supply of goods nor supply of services vide Notification No. 14/2017 Central Tax Rate, dated 28-06-2017 would not be extendable to the appellant. d) As per the explanation to the notification "renting of immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative has also stated that in respect of 'Renting of Immovable Property Service' for the purposes of Reverse charge of taxation, the applicable entry is as per Sl.No. 5A of Notification No. 13/2017-C.T.(Rate). The Authorised Representative contended that extending "Right to renting of immovable property" is also covered under "renting of immovable property" and therefore the ruling requires rectification. This has been examined and in para 9.2, the appellate authority held that the activity would be covered under Sl.No.7 of Notification 12/2017 CT(Rate) as well as charging of tax on RCM basis as per SI. No. 5 of Notification No. 13/2017-C.T.(Rate) for the reasons recorded therein. Hence, it cannot be considered as an error apparent on the face of record. Accordingly the request of the appellant to rectify the error is not allowable and the ruling does not require any rectification. 12. It is seen that in the Table in Page 2 of the appellate Order, the Jurisdictional Authority-Centre was stated as 'Coimbatore Commissionerate, Coimbatore-I. The appellant is under the Jurisdiction of Salem Commissionerate, Erode Division, Erode-I Range 12.1 Accordingly, the Juri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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