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TMI Blog2023 (8) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling. (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 400021, has entered into a contract with the Municipal Corporation of Grater Mumbai vide Work Order No. 4100045843 dt. 17.10.2018, for carrying out the Land Reclamation project at Mulund Dumping Ground. 2.3 The Applicant has entered into a sub-contract agreement with M/s Biomining India Private Ltd. on 08.04.2022, whereby the Applicant is bound to complete the project within stipulated time and solely responsible to transport, fabricate, assembling and commission of required machineries at Project site and for its removal also. The Applicant is bound to follow standard operating procedures and norms and regulations of machinery and should not deviate from standard protocol and norms of M/s Biomining India Private Ltd. and the Applicant, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for comments on the issues raised. The said authority has neither furnished their comments on the question raised by the applicant nor informed about any pending proceeding against the applicant on the question raised. Therefore, it is presumed that there is no proceeding pending against the applicant with the concerned authority on the question raised. 4.1 The concerned State Tax Officer has submitted Nil report with regard to any pending proceedings against the applicant. 5.1 We have carefully considered the submissions made by the applicant in the advance ruling application, the additional submissions made during the personal hearing. The applicant filed advance ruling application for applicability of notification issued under the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arnmallee Road, Ekkattuthangal, Chennai - 600032 and the service is supplied to 'Receiver' i.e M/s Biomining India Private Ltd. At 1011,1015, Raheja Chambers, Free Press Journal Marg, Nariman Point, Mumbai City - 400021. Which means that the service has been rendered from the State of Tamilnadu to another state i.e Maharashtra. The applicant has taken GST registration in Tamilnadu and they are not registered in the state of Maharashtra, which has been verified from the GST portal and also confirmed from the Advance Ruling application. Also, the main contractor viz. M/s Biomining India Private Ltd. is also registered in the state of Maharashtra. This clearly indicates that the supply of service is interstate. 6. It is observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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