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TMI Blog2023 (8) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... suant to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and notification o. 11/2017-Central Tax (Rate) dated 30.07.2017 - Insofar as the period spanning between 21.09.2017 and 28.01.2018 is concerned, the petitioners appear to have paid the aforementioned taxes, i.e., CGST and DGST, at the rate of 6% in consonance with notification No. 24/2017-Central Tax (Rate) dated 21.09.2017 and the notification No. 24/2017-State Tax (Rate) dated 06.11.2017. It is also noted that the petitioners have relied upon the order of the Orrisa Appellate Authority for Advance Ruling for GST dated 05.03.2019, which takes the position that for maintenance of street lights, GST is payable. List the matter on 01.11.2023. - Hon'ble Mr. Jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this purpose, they seek to reply upon the notification dated 28.06.2017 [see Annexure P-18, annexed at page 255 of the casefile], issued by the Government of India, Ministry of Finance, Department of Revenue. 7. This notification broadly indicates that where purely services are rendered, inter alia, in relation to functions entrusted to a municipality under Article 243W of the constitution, they shall be taxed at nil rate. 8. On the other hand, the petitioners contend that the services that they render are composite in nature, which involves not only the maintenance of street lights by way of service, but also involves provisioning certain components which, concededly, includes cables through which electricity is supplied. 9. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... via letter dated 27.10.2017, reemphasised the fact that this was a case of composite service and in support of this plea, brought to the notice of the NDMC, FAQ 25 released by the Central Board of Excise and Customs (CBEC). 18. For the sake of convenience, the said FAQ and the answer set forth in the said document, are extracted hereafter: Question 25: What is the scope of pure services‟ mentioned in the exemption notification No. 12/2017-Central Tax (Rate), dated 28.06.2017? Answer: In the context of the language used in the notification, supply of services without involving any supply of goods would be treated as supply of pure services‟. For example, supply of man power for cleanliness of roads, publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate) dated 21.09.2017 and the notification No. 24/2017-State Tax (Rate) dated 06.11.2017. 22. The prevalent rate we are told is 6% both for CGST and DGST. 23. Concededly the GST has been regularly paid by the petitioner from 01.04.2017 up until today, which has been collected by the concerned tax authorities. 24. However, the record reveals that although respondents No. 4 to 6 represent the tax authorities, they have not filed their counter-affidavit(s) in the matter. 25. Furthermore, the record discloses that Mr Ravi Prakash had entered appearance on behalf of respondents No. 4 to 6. Mr Ravi Prakash, is today, represented by Mr Yasharath Shukla, advocate. Respondent 4 to 6 are directed to file an affidavit within three weeks f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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