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TMI Blog2021 (10) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... to temporarily deploy various goods in order to supply the service of live videography to the department of the State Government or Government Entity. The use of required goods and equipments by the appellant in order to provide service of live videography to the Government of Gujarat and Government Entity would not change the nature of service from pure service to supply of service with goods - exemption under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) is admissible when Pure Services is provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority or a Government Entity. Whether the service of providing equipments on hire for live videography of the appellant can be termed to be services by way of any activity in relation to any function entrusted to a Panchayat or a Municipality under Article 243G or Article 243W of the Constitution, rather than the nature of events or programmes held by the Government? - HELD THAT:- The appellant has provided equipments on hire for live videography during the events or programmes held by the Government Department for which Hire Charges have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is complete, all the equipments deployed at the event sites are required to be dismantled and brought back by the staff of the appellant. 2. The appellant filed an application before the Gujarat Authority for Advance Ruling (hereinafter referred to as the GAAR ) and raised the following questions for advance ruling (i) : Whether or not, the aforesaid services fall under the scope of clause 5 (f) of the Schedule II to the Central Goods and Services Tax Act, 2017? (ii) : Whether or not, the Service related to collection of Hire Charges for temporary transfer of right to use goods from Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution are covered and exempted under the scope of Sr. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017? 3. The GAAR, vide Advance Ruling No. GUJ/GAAR/R/37/2020 dated 03.07.2020 answered in negative in respect of both the aforesaid two questions. 4. Aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry out function entrusted upon it by the Constitution of India, therefore, it cannot be, even vaguely said that any State Government is not carrying out functions entrusted upon it by the Constitution of India. 6.2 As regards the work allotted by the Zilla Saheri Vikas Yojana, Bharuch (District Urban Development Agency - DUDA) , the appellant has submitted that the Work Order dated 28.08.2018 states that it is an agency of the Government hence Goods and Services Tax is not applicable on the said transaction. It has also been submitted that the service given to Zilla Saheri Vikas Yojana, Bharuch also falls within the meaning of pure service . 7. The appellant has analysed the type of event or programme held by the Government and the purpose behind organizing the same and has submitted summary of the same showing relevant entry of Eleventh or Twelfth Schedule of the Constitution against type of event involved in each work order / agreement. It has been submitted that the nature of work undertaken by the appellant in all the work orders fall under the respective entry of the Schedule of the Constitution of India. 8. The appellant has submitted that she fulfills all the th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil 12.1 It is apparent that the aforesaid exemption under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) is admissible only in case of Pure Services excluding works contract service or other composite supplies involving supply of any goods. 12.2 As submitted by the appellant, the activities being carried out involves erection and dismantling of TV sets along with cables; installation of LED and LCD screens at the venue on iron platform structure, back support of iron H frames and wiring etc., with 16 pitch resolution; to run DTH system with enough size disc for proper digital signal and Set-Top box. The erection and installation is done on a temporary basis, no permanent infrastructure is constructed and once the event is complete, all the equipments are to be dismantled and taken back by the appellant which may be used for another event as per the work schedule. The appellant receives consideration in the form of Hire Charges towards the aforesaid servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the Work Order itself that it is an agency of Government. It appears that the District Urban Development Agency, Bharuch is a Governmental authority or a Government Entity, though it has not been specifically mentioned so by the appellant. 14.1 In order to substantiate the claim that the services provided by the appellant are by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Artcile 243W of the Constitution, the appellant has analyzed the type of events or programmes held by the Government, purpose behind organizing such events or programmes by the Government and identified relevant entry of Eleventh Schedule or Twelfth Schedule of the Constitution under which such events or programmes may fall. 14.2 However, we are concerned with the issue whether the service of providing equipments on hire for live videography of the appellant can be termed to be services by way of any activity in relation to any function entrusted to a Panchayat or a Municipality under Article 243G or Article 243W of the Constitution, rather than the nature of ..... 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