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TMI Blog2022 (3) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... s of purchase orders, bills etc., party wise details, activity wise details (for what purpose security is provided) and other relevant details. The Municipal Corporations may also be involved in various performing functions, for example: leasing of grounds/premises for exhibitions, marriages, etc. which are not functions entrusted to a Municipality under Article 243 W of the Constitution. Therefore, in such cases, the impugned security services without supply of material i.e pure services, rendered to the Municipal Corporations by the applicant will not be exempt under the provisions of Sr. No. 3 of Exemption Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017. The exemption under Sr. No. 3 of the Exemption Notification No. 12/2017 is available to the applicant for the pure services i.e. Security Services rendered to various sites of Municipal Corporations only if such pure services are supplied to the Municipal Corporations, in relation to functions entrusted to such Municipal Corporations under Article 243 W of the constitution of India. - GST-ARA-105/2019-20/B-33 - - - Dated:- 15-3-2022 - SHRI RAJIV MAGOO, AND SHRI T.R. RAMNANI, MEMBER PROCEEDINGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification) is applicable to the applicant for providing of Pure Services'' i.e. Security Services rendered to secure safeguard the assets of various sites of Municipal Corporations in relation to functions entrusted to Municipality under Article 243 W of the Constitution, thereby exempting the applicant as a service provider from the whole of GST. 2.4 The security services are provided in the form of providing security guards to various sites of the Municipal Corporations to protect the assets and safeguard its property, against which bills are charged on monthly basis. All the sites are inter alia involved in relation to any functionality entrusted to Municipality under article 243W of the constitution and impugned service is pure service as contemplated in chapter 99 of the exemption notification. B. STATEMENT CONTAINING APPLICANT'S INTERPRETATION OF LAW 2.5 In view of the aforesaid facts, the applicant is of the opinion that the security services provided by applicant to Nagpur Municipal Corporation are exempted from GST, in view of the Notification No. 12/2017 -Central Tax (Rate) dated 28/06/2017 (SI. No.3) as the said Security Services ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef from paying GST on the services provided by it to various Municipal corporation. 03. CONTENTION - AS PER THE CONCERNED OFFICER: The jurisdictional/concerned officer, in his reply has only reproduced the GST ARA Order in case of M/s. NATIONAL SECURITY SERVICES (58/2018-19) 04. HEARING 4.1 Preliminary e-hearing in the matter was held on 04.02.2021. Shri. Pritesh Vaghela, CA Authorized representative of applicant was present and made submissions for admission of the application. Jurisdictional Officer Shri.Prashant Patil, Deputy Commissioner of CGST, Pune-1 was also present. 4.2 The application was admitted and Final e-hearing was held on 22.10.2021. The Authorized representative of the applicant, Shri. Pritesh Vaghela, learned CA was present and made submissions in support of applicant's contention that its supply of services was exempted under GST laws. The Jurisdictional officer Shri. P. Shrikanth, Assistant Commissioner CGST, Div-VI, koregoan Pune was also present. 4.3 The applicant was asked to provide details of transactions or exact nature of services for which security is provided with the copies of purchase orders, bills etc. and party wis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .........................Municipality under article 243W of the Constitution. 5.5 From the submissions made by the applicant particularly with respect to the fact that no material is being provided during the supply of the impugned security services, we find that the impugned services provided by the applicant are in the nature of pure services . 5.6 It is also seen from the submissions made, that the impugned question is raised only with respect to the impugned services supplied to the various Municipal Corporations who can be considered as local authorities. 5.7 However, the applicant has not mentioned or enumerated the functions of the Municipal Corporations in relation to which the impugned services are provided. The applicant has made a sweeping and blanket submission that its services which are in the nature of pure services and are provided to the various Municipal Corporations in relation to functions entrusted to Municipality under Article 243 W of the Constitution. Further, inspite of having been asked during the course of the final hearing, the applicant has not provided details of transactions or exact nature of functions of the said Municipal Corporations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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