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TMI Blog2019 (7) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Skill Development Society. Although, we have been given to understand that the entire training program would be fully funded by Central and State Governments, but nothing has been brought on record to prove that UPSDC can be construed as Central or State Government. The exemption under Sr.No.72 of the Notification No.12/2017-CT(R) and parallel notification issued for State Tax exemption, shall be available only if the service is provided to the Central Government, State Government or Union Territory Administration under any training program for which total expenditure is borne by the Government. We thus hold that the said exemption shall not be applicable/available to the applicant. - Case Number 24/2018 Order No. 04/2019 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in COMMERCIAL TRAINING COACHING and BUSINESS AUXILIARY SERVICES. 3.3 Thus the Applicant have approached the Authority for limited and specific ruling about applicability of exemption as envisaged under Notification Number 12/2017-Central Tax (Rate) and corresponding notification issued for State Tax, in respect of their activity of providing Skill development training in different sectors/courses under Uttar Pradesh Skill development Mission (UPSDM) to train the youth of Uttar Pradesh for gainful employment of the candidates. 4. QUESTIONS RAISED BEFORE THE AUTHORITHY:- The following questions have been posted before the Authority:- 4.1 Whether exemption provided under Sr. No. 72 of Not. No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. CONCERNED OFFICER S VIEW POINT: The Concerned Officer in his view submitted that the service provided by the applicant doesn t qualify for exemption under 12/2017 Central Tax(Rate), dated 28-06-17. 7. 8. DISCUSSIONS AND FINDINGS: 7.1 We have carefully considered the submissions made by the applicant in the application, the pleadings on behalf of the Applicant made during the course of personal hearing. At the outset, we find that the issue raised in the Application is squarely covered under Section 97(2)(b) of the CGST Act 2017 being a matter related to applicability of a notification issued under the provisions of this Act, and the applicant have complied with the all the requirements for fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Society (UPSDS) [being represented by the Mission Director, Uttar Pradesh Skill Development Mission, GITI Campus, Lucknow], for providing services of imparting skill training to various candidates enrolled under the program. It is forthcoming from the copy of agreement, provided by the applicant as enclosure to application, that the applicant have been engaged as Private Training Partner for providing skill training. 7.4 The Applicant has sought a ruling whether the services provided by them under such agreement would be entitled for exemption as envisaged under Sr.No. 72 of the Notification No.12/2017-CT(R) dtd.28.06.2017 for CGST and parallel notification dtd.30.06.2017 for SGST, in as much as the services provided by them w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided to the Central Government, State Government, Union Territory Administration under any training program for which total expenditure is borne by the Central Government, State Government, Union Territory Administration NIL NIL While the above notification provides exemption from Central Tax, an identical notification No.FA-3-42/2017/1/V(53) dtd.30.06.2017 issued by the MP Government on similar lines provides exemption to such services from State Tax. 7.6 It is, thus, amply clear from the text and language of the exemption notification as detailed above that the intent of the legislature is to exempt services provided to the Central Government, State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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