9911796707
TMI Blog2019 (11) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017, by Sri. Ashis Ghosh, Old 1042, Pratima Corner, Ward-8, Chakdah, Nadia-741222 1. This Appeal has been filed by Sri. Ashis Ghosh (hereinafter referred to as "the Appellant") on 26.08.2019 against Advance Ruling, No. 09/WBAAR/2019-20 dated 25.06.2019 = 2019 (6) TMI 1268 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of M/s. Ashis Ghosh. 2. M/s. Ashis Ghosh, located at Old 1042, Pratima Corner, Ward-8, Chakdah, Nadia-741222 holding GSTIN 19AHRPG7984M1Z7 procured two contracts from Mackintosh Burn Limited (hereinafter referred to as MBL) for filling in the compound, tank, lowland, etc. with silver sand and eart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Appellant has filed the instant Appeal against the above Advance Ruling with the prayer to set aside/modify the impugned Advance Ruling passed by the WBAAR or pass any such further or other orders as may be deemed fit and proper in the facts and circumstances of the case on the following grounds: a) The WBAAR erred in classifying the supply as supply of services instead of supply of silver sand and earth. b) The WBAAR erred in classifying the supply as works contract, the nature of job being site preparation. The Appellant is not entitled to perform any job work like site preparation, designing, engineering works, measurements, designs, engineering services which fall under site preparation service. c) The Appellant submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asized on the nature of supply being that of composite supply where the principal supply is that of silver sand. The service portion involved therein like filling the designated areas with sand, compacting and leveling the same are ancillary to the principal supply. The Appellant's authorized representative argued that the WBAAR in its observation was also satisfied that in terms of total contract value the major portion was that of value of sand and less than 25% of value of contract was that of service involved. The Appellant referred to Order No. JHR/AAR/2018-19/01 dated 03.11.2018 = 2019 (1) TMI 1369 - AUTHORITY FOR ADVANCE RULING, JHARKHAND of the Authority for Advance Ruling, Jharkhand in the matter of M/s. P.K. Agarwala where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary course of business, one of which is a principal supply. Therefore, the definition implies that a supply of goods and/or services will be treated as composite supply if it fulfills the following criteria: (a) there must be supply of or more taxable supplies of goods or services or both, and (b) these goods or services both are naturally bundled that is they are supplied together in conjunction with each other in the ordinary course of business. As per the work orders issued by MBL, the Appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same. Further the job also involves filling in the compound tank and other lying areas with sand and good earth and consolidating the same by ram ..... X X X X Extracts X X X X X X X X Extracts X X X X
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