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TMI Blog2019 (11) TMI 1710X X X X Extracts X X X X X X X X Extracts X X X X ..... le in Twelfth Schedule. The applicant here is Municipality and as such cannot be said to be providing services by way of an activity in relation to a function entrusted to a Municipality under Article 243 W of the Constitution. Moreover, such fees for occupation of open space are collected even by private parties in arears where there are business activities, as such it is not the function which is entrusted to local authority in which it is engaged as public authority. GST is payable on collection of Sopo from 1 July, 2017. - GOA/GAAR/3/2019-20/2223 - - - Dated:- 26-11-2019 - SHRI. J.K. MEENA, AND SMT. SARITA S. GADGIL, MEMBER Persons Present for Hearing : Shri Vivek Naik, Chief Officer PROCEEDING (Under Section 98 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 243(0) of the Indian constitution. Maintenance and upkeep of the market area is an obligatory duty of the council under the Section 51 of the Goa Municipalities Act. The assessee had filed an appeal before the Office of the Commissioner (Appeals), Pune Appellate-II, Central Excise (at Goa) against the Order in Original No. GOA-EXCUS-000-JC-009-2015-16, dated 25 June, 2015 passed by Joint Commissioner of Central Excise and Service Tax, Panaji - Goa to seek clarification whether service tax was applicable on the Sopo collected by the Bicholim Municipal Council. The Commissioner (Appeals) vide Order No. GOA-EXCUS-000-APP-293-2016-17, dated 07/12/2016 had set aside the liability of service tax on Sopo. FINDINGS Section 9(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services. 3. Treatment or process Any treatment or process which is applied to another person's goods is a supply of services. 4. Transfer of business assets (a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; (b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be treated neither as supply of goods nor a supply of service, namely: - The issue is whether making available a space, both open and covered within the area of the Municipal Market to vendors, hawkers and small merchants is covered in Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution or to a Municipality under article 243W of the Constitution Twelfth Schedule of the Constitution of India lists out the functions entrusted to a municipality under article 243W and the same are reproduced below - 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 1 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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