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TMI Blog2023 (12) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... e-5 and the consideration received for the same would be exempt from the BGST Act. It is also crystal clear that on similar circumstances, by Annexure-6 order, the Appellate Authority had allowed the appeal in the case of a different assessee, who had been carrying on the very same work of solid waste disposal in the very same Municipality. The assessment orders produced as Annexure-3 series, the demand notices and Annexur-4 series orders in appeal are set aside. The assessee petitioner is directed to produce the details of the tax deduction at source made by the Municipality under the Income Tax Act and provide the evidence, of the consideration made by the Municipality on which the tax deductions were effected under the Income Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be required by the definition of works contract under the BGST Act. 2. The petitioner is a Cooperative Society registered under the BGST Act, who was issued with a notice under Section 74 quantifying the demand of tax and penalty for the Assessment Year 2019-20; specifically from November, 2019- February, 2020. The copy of the notices issued are produced as Annexure-1 series. Obviously, the tax levy has been proposed on the basis of the deductions made by the Nagar Parishad, Jamalpur under the Income Tax Act. The assessee contends that the mere deduction of tax on income, a direct tax, cannot lead to the levy under Goods and Services Tax Act being made, which is an indirect tax. 3. The assessee admittedly did not respond to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified seventeen wards of the Municipality. Other conditions under which the sanitation work is to be carried out, which includes management of solid waste are also specified in the work order. The work granted to the petitioner has to be tested with the exemption granted by the Central Board of Indirect Taxes and Customs of the Ministry of Finance, Government of India, which is produced as Annexure- 7. 6. Specific reference has to be made to the exemptions granted between the period 01.07.2012 to 10.07.2014 and 11.07.2014 to 30.06.2017 which is specifically referred to in the circular dated 30.05.2018, which is as under:- In the period from 01.07.2012 to 10.07.2014 Services provided to Government, a local authority or a gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority had allowed the appeal in the case of a different assessee, who had been carrying on the very same work of solid waste disposal in the very same Municipality. 9. In the above circumstances, the assessment orders produced as Annexure-3 series, the demand notices and Annexur-4 series orders in appeal are set aside. The assessee petitioner is directed to produce the details of the tax deduction at source made by the Municipality under the Income Tax Act and provide the evidence, of the consideration made by the Municipality on which the tax deductions were effected under the Income Tax Act, being one for solid waste disposal work. The assessee shall appear before the Assessing Officer within a month from the date of receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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