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TMI Blog2024 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... y For the Petitioner : Mr. Bharat Raichandhani for Mr. Varun Pandian For the Respondents 2 to 4 : Mr. V. Prasanth Kiran, GA (T) For the Respondent 1 : Mr. Ramesh Kutty, Sr. SC ORDER The petitioner was awarded a concession by the National Highways Authority of India on Hybrid Annuity Model (HAM). The petitioner, in turn, had awarded EPC contracts. In relation to supplies made by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is continuous supply of services and that liability cannot be imposed on the petitioner on the basis of the supply value indicated by the EPC contractor. He relies upon Circular No.221/15/2024-GST dated 26.06.2024 (Circular No.221/24). By pointing out that the said Circular was issued by the Central Board of Indirect taxes and Customs (CBIC) pursuant to representations from concessionaires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar was issued in exercise of powers conferred under Section 158(1) of the Central Goods and Services Tax Act, 2017 (the CGST Act). The Circular is clarificatory. In the Circular, the CBIC noticed that a HAM contract is a single contract for construction and operation and maintenance. The Circular also draws reference to sub-section (5) of Section 31 of the CGST Act which deals with continuous supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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