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TMI Blog2022 (12) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... t and on this issue learned Appellate Authority has held against the assessees/petitioners by elaborate discussion in its order with cogent reasons. There are no reason to interfere with the aforesaid impugned order - this is not a case where the impugned order is without jurisdiction or there is violation of principle of natural justice or there is any procedural irregularity in the matter and/or Constitutional validity of any provisions of law is involved even though no alternative remedy is available - petition dismissed. - Md. Nizamuddin, J. Mr. Vinay Kr. Shraff, Ms. Priya Sarah Paul, Ms. Priyanka Sharma For the Petitioners Mr. K.K. Maiti, Ms. Ekta Siha For the CTST Authority Mr. Debsoumya Basak, Mr. Viswajit N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods and service of consideration and definition of supply in terms of Section 7 of the CGST/WBGST Act, 2017 includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licensee, rental, lease or disposal mad or agreed to be made for a consideration by a person in the course of furtherance of business. Again, Section 7(2) of the Act specifies which activity will be neither consider as supply of gods nor supply of service i.e.(a) activities or transactions specified in Schedule III or... Further, Schedule III specifically covered under paragraph 5 Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building Now, Clause (b) of paragraph 5 of Schedule II which spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of factory-made components or units that are transported and assembled on-site to form the complete building. Thus, it is evident from the invoice issued by M/s. Eveready Industries Ltd that they have supplied goods classifiable under GST HSN Code 9406 to the appellant which is not specified in Section 7(2)(a) of CGST Act, 2017 and probably used logistic services such as warehousing, flexi-storage by the appellant. Thus, it is evident that M/s. Eveready Industries Ltd have not provided any Construction services of commercial buildings classifiable under GST service code number 99414. Thus, the contention of the appellant cannot be sustainable. Considering the reasons recorded by the Appellate Authority in holding against the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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