9911796707
TMI Blog2023 (12) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Bihar Goods and Services Tax Act, 2017 (for brevity "BGST Act") vide orders dated 10.01.2023 (Annexure-4 series); by a writ petition, especially since the Tribunal under the BGST Act has not yet been constituted and the petitioner is deprived of a consideration in the second appeal, as provided for in the statute. As per the notification issued by the Government, pending constitution of the Tribunal there is a stay of recovery on payment of 20 per cent of the amounts disputed which remains to be paid, as per the assessment order. However, in the present case, the petitioner contends that the levy is not sustainable going by the specific notification which exempts the activity carried on by the petitioner; being removal of solid was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority as per Annexure-6 order. 4. Learned counsel for the petitioner, Shri D.V. Pathy took us through the notification issued by the Central Government, the specific work order issued to the petitioner by the Nagar Parishad, Jamalpur, produced as Annexure-5 and also the appellate order produced as Annexure-6. 5. Learned Government Advocate Shri Raghwanand, however, pointed out that it is a works contract under which the tax was levied under the BGST Act. The contract awarded to the petitioner is produced as Annexure-5 which specifically indicates that for the eleven months, which is the subject of consideration, the petitioner has been given the work of collection and disposal of waste materials from each household, shop and commercial c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the BGST Act, which is as below:- "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract" 8. There is no supply of goods in the solid waste management disposal work awarded to the petitioner. In the above circumstances, the activity of the petitioner regulated by the work order produced as Annexure-5 and the consideration received for the same would be exempt from the BGST Act. It is also crystal clear that on similar circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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