9911796707
TMI Blog2022 (8) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice U/s 73 of KGST and CGST Act, 2017 issued by concerned authorities, also pertains to the applicability of GST supply of manpower service to M/s. Karnataka Institute of Leather Technology. The issues raised in the instant application and the issues mentioned in the notice mentioned are one and the same i.e applicability of GST on supply of manpower service to M/s. Karnataka Institute of Leather Technology. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled. The application is rejected as inadmissible , in terms of first proviso to Section 98(2) of the CGST Act, 2017. - KAR ADRG 21/2022 - - - Dated:- 12-8-2022 - DR. M.P. RAVI PRAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.12/ 2017-CT(R) dated 28-06-2017 for CGST? 4. The applicant states that they are providing manpower service to M/s. Karnataka Institute of Leather Technology which is conducting 3 years Diploma Course in Leather and Fashion Technology being supported by the Department of Industries and Commerce, Government of Karnataka. 5. An audit report U/s 65(6) dated: 18.02.2022 followed by notice U/s 73 of KGST and CGST Act, 2017, dated: 18.05.2022 has been issued by Deputy Commissioner of Commercial Taxes Audit 2.2. It is observed from the said notice that the applicant is claiming exemption on the manpower services provided to M/s. Karnataka Institute of Leather Technology. 6. The applicant has filed the instant application seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is already pending or decided in any proceedings in the case of applicant under any provisions of this Act . Thus the conditions to be considered before admission of application, on the basis of above proviso are as under: i. Whether the question raised is pending or decided in any proceedings. ii. Whether the question raised is pending or decided in the case of the applicant. iii. Whether the question raised is pending or decided under any provisions of this Act. 11 We examined the records and observed that the instant application has been filed online on 23.05.2022 and the question raised therein is about the applicability of GST on supply of manpower service to M/s. Karnataka Institute of Leather Technology. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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