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TMI Blog2022 (4) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... ng undertaken or proposed to be undertaken and in the subject case the supply is supposed to have been completed on 31.12.2019 as per the impugned Work Order, the questions raised by the applicant cannot be answered, in terms of Section 95. The Advance Ruling application is not maintainable and is dismissed. - GST-ARA-62/2020-21/B-55 - - - Dated:- 27-4-2022 - SHRI. RAJIV MAGOO, AND SHRI. T. R. RAMNANI, MEMBER NO. GST-ARA-62/2020-21/B-55 Mumbai, dt. 27.04.2022 PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharasht ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compliance to statutory obligation. Mining/ Quarrying stone quarry of NMSCEW at Aurangabad, Maharashtra State and operation of the stone crusher for production of stone aggregate for GSB and stone aggregate thought VSL. Further trimming of the side slips of hillock and ground surface to the required level as per the FRL to the surface of Top of sub-grade and further disposal of overburden, stone boulder to a designated place. 2.2 Applicant provides service of contractor for supply of labour, worker, employee, Material, Machinery and other staff for mining activity, carrying production in crushing unit and operation of crushing plants for manufacturing of finished product for Nagpur-Mumbai expressway package-09 from 390.445 to 448.845 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Do the mining with the location showed by MEIL as per the road profile b/w mentioned chainage. 2.4 Applicant is providing works contract service to main contractor providing services in relation to work order of Main contractor who had taken contract from State Government and Main Contractor Charged @ 12% to Government. B. STATEMENT CONTAINING APPLICANT S INTERPRETATION OF LAW AND OR FACTS 2.5 If main contractor is awarded works contract of construction then subcontractor (Aryan contractor Private Limited) comes under 12% slab. 03. CONTENTION - AS PER THE CONCERNED OFFICER: The jurisdictional officer has not made any submissions in the matter. 04. HEARING 4.1 Preliminary e-hearing in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Machinery and other staff for mining activity, carrying production in crushing unit and operation of crushing plants for manufacturing of finished product for Nagpur-Mumbai expressway in Aurangabad and shall provide their services at the plant and quarry owned by Megha Engineering Infrastructures Limited (MEIL) as per the terms and conditions. 5.3 The applicant has submitted WORK ORDER No. MEIL/3134/NME-P9/W.O./Excavation-Filling/2018-19/02 dated 31.10.2018 as a relevant document in support of its impugned activity. 5.4 We have perused the copy of the said agreement dated 31.10.2018 and observe as under: (a) As per clause 10.2 of the said Work Order dated 31.10.2018, the effective date of the impugned Work Order shall commence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope for extension in the subject Work Order, after 31.12.2019. 5.7 Further, the copy of two Tax Invoices submitted by the applicant, are pertaining to Work Order No. MEIL/MSRDC/-P28/SOB-CONTRACT/2017-18/WO-1357 which is not the same as the impugned Work Order Number which is MEIL/3134/NME-P9/W.O./Excavation-Filing/2018-19/02. 5.8 In view of the above, we find that while the impugned contract was stipulated to end on 31.12.2019, the subject application in respect of the said contract has been filed only on 28.12.2020 i.e approximately one year after the impugned work/activity/supply was scheduled to be completed and was completed because nothing has been brought on record by the applicant to show that there was any extension of time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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