9911796707
TMI Blog2021 (10) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 - SRI B. RAGHU KIRAN, IRS, AND SRI S. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. Smt. Bhagyalakhsmi Devamma Vangimallu, trade name is M/s. Versatile Resource Solutions, H.NO.13-9-91/102, Panduranga Nagar, Mothinagar Rangareddy, Telangana, 500 018 (GSTIN No. 36AERPV2388F2ZS) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Whether are not applicant is liable to pay tax on the amount of wages / salaries, EPF/ ESI etc., reimbursed by the client? This being the case Consequent upon receipt of the application filed by M/s. Bhagyalakhsmi Devamma Vangimallu, the jurisdictional officer i.e. Superintendent (Central Tax) Range, was requested vide this office letter CCT s Ref no.A.R.Com/03/2019 dated: 11.04.2019 inform, whether the questions raised in the application is already pending or decided in any proceedings in the case of the applicant and inform any issue pending before with them within a week lest it would be construed that these issues are not pending before them and the application would be processed under any of the provisions of the GST Act, 2017 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by them is taxable. 7. Discussion Findings: The applicant has made various averments regarding the deductibility of Wages / Salaries, EPF, ESI contribution which are reimbursed by the Hospital from the value of supply which is exigible tax under CGST/SGST Act. The contention of the applicant are abstracted as follows: 1. That in the pre GST period reimbursable expenses have been held not to form gross value of service provided by the service provider and hence not assessable to tax. Reliance was placed on decision of Delhi High Court in the case of M/s. Intercontinental Consultants (2012) 12 TMI 150 and other Tribunal Judgments relating to service tax valuation rules. 2. That value of supply to be arrived under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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