9911796707
TMI Blog2018 (11) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... of service of this order. M/s. ANDHRA PRADESH TECHNOLOGY SERVICES BUILDING (3RD FLOOR, MC ROAD, VIJAYAWADA- 520010 (hereinafter also referred as applicant) having GSTIN: 37AABCA7630E3ZW, are engaged in supply of services. 2. The applicant has filed an application in Form ARA-01 dated 10.07.2018, and paid the requisite fee of Rs. 10,000 (Ten thousand) Rs. 5000 towards SGST, and Rs. 5000 towards CCST vide CPIN No. 18053700142424/ dated 28.05.2018, through online and the acknowledgement number is AD3707180000864, dt. 10.07.2017. 3. The applicant sought for clarification on the following issues :- 1. Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the applicant to open separate account for the collection of e-procurement Transaction Fee through e-Procurement portal. 7. Accordingly, the applicant has opened separate accounts in ICICI, HDFC, AXIS Banks for collection of e-Procurement Transaction Fee including Service Tax. The accounts are exclusively opened for collection of e-procurement Transaction Fee. After completion of month, the amount is being transferred to State Bank of Hyderabad (merged with State Bank of India) from the above bank accounts. The Service Tax collected is being remitted to Service Tax authorities on the applicant Service Tax Registration Number. Now, the Government has implemented GST w.e.f. 01.07.2017 @ 18% in place of Service Tax. 8. Since, 2011 the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; II. Import of services for a consideration whether or not in the course or furtherance of business: III. The activities specified in Schedule l, made or agreed to be made without a consideration; and IV. The activities to be treated as supply of goods or supply of services as referred to in Schedule II." As per entry no 6 of notification 1 2/2017-Central tax (Rate), dated : 28th June 2017 under chapter 99, the following services are taxable at 'nil' rate.... "Services by the Central Government, State Government, Union territory or local authority excluding the following services- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "5. Government after careful examination, hereby issued the following guidelines for utilization of e-procurement Corpus fund and Transaction fee by amendment/insertion to the orders issued vide G.O.3rd read above (i.e., G.O.No.23, IT E&C Dept., dt. 03.08.2005) based on recommendations of Steering Committee: a. APTS will be paid service charges @ 5% of e-Procurement Corpus fund and e-Procurement Transaction Fee accrued as on 37.03.2017 towards services rendered by APTS. After 01.04.2017, the service charges @5% of e-Procurement Corpus fund and e-Procurement Transaction fee will be paid to APTS on monthly basis. b. Out of balance 95% of e-Procurement Corpus Fund, 47.50% shall be the share of respective user departments, which floated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, as custodian will not attract the liability under the provisions of law. It is further submitted by the applicant that they have collected GST @ 18% for certain transactions and requested to provide the procedure for remittance of the same. In this regard, this is to state that as applicant has made an undue enrichment by way of collection of tax which is not legally permitted, is a subject matter of forfeiture under sec. 174(2) (d) & (e). The issue does not fall under the ambit of Advance Ruling Authority. However, the applicant directed to obtain the procedure for remittance from the respective jurisdictional authorities. In view of the above observations & facts of the case, the ruling is given as under: RULING Question N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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