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TMI Blog2024 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ecurity Service, provided by the applicant, is not entrusted to a Panchayat under Article 243G of the Constitution or to a Municipality under Article 243W of the Constitution. Therefore, the applicant is not entitled to avail exemption in term of Serial No. 3 of Notification No. 12/2017-CT(Rate) dated 28.06.2017. Manpower with machine supply - Anti-termite Treatment - Pest Control Service - HELD THAT:- The applicant has not supplied any copy of work order with regard to provision of Manpower with machine; Anti-termite Treatment and Pest Control Service, consequently it is not possible to determine the nature of service. However on perusal of the contents, mentioned in their submission, it is evident that these services have been supplied with goods. Therefore the same is termed as Composite Supply and not Pure Service. The applicant is not entitled to avail benefit under Sr. No 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 in respect of supply of Manpower with machine and Anti-termite Treatment, Pest Control Service. - MAHIPAL SINGH AND MAHESH KUMAR GOWLA, MEMBER Present for the Applicant : Shri Nitesh Choudhary Partner, Shri Tanmay Saini CA Note 1: Under Section 100 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SI.No. Chapter Description of Service Rate Condition 3 Heading 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. NIL NIL The pre-requisite for claiming exemption under the above entry is that it is necessary to provide pure service by way of any activity in relation to any function entrusted to Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution; that the definition of 'Pure service' has not been given anywhere so that we can refer it; that the term is construed by the applicant in general meaning as Pure Service means any supply for consideration in which goods are not supplied alongwith services to construe the same as composite supply, hence if a person provides only s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 2 Man with Machine (Operator with Computer Panchayat Samiti (A Panchayat is defined as local authority in clause (d) of Article 243 of the constitution) All functions of Article 243G of the Constitution of India The operators will help in the fundamental work of the Panchayat Samiti in relation to discharge of various responsibilities cast upon the Block Development Officer under the Article 243G of the Constitution of India. 3 Anti Termite Treatment Gram Panchayat or Panchayat Samiti (A Panchayat is defined as local authority in clause (d) of Article 243 of the constitution) Point No - 29 Maintenance of community assets Anti Termite Treatment work will prevent the community as sets/building form termite attack and it is considered as the major work for the maintenance of the building 4 Anti Termite Treatment Govt Agencies such as Central Warehousing Corporation: Schedule 'A' Mini Ratna CPSE (A statutory body registered under The Ministry of Consumer Affairs, Food and Public Distribution, Govt of India setup under The Warehousing Corporation Act, 1962 Point No - 29 Maintenance of community assets The govt agency will be awarded the work order from Gram Panchayat or Panch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circle-G, Zone-IV, Divisional Kar Bhawan, Jhalana Doongri, Jaipur, Rajasthan, vide letter S.No. 623 dated 12.06.2023, are as under: - Is supply of service for turpentine treatment purely service?:- Works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods whether as goods or in some other form) is involved in the execution of such contract. So, it is clear that supply of service for turpentine treatment is not a supply of pure service but is a composite supply and also is being covered in works contract supply, because it deals with goods also in proportion of supply. Therefore, it cannot be covered under the impugned notification as an exempted supply of purely supply of services to the government Body. In respect of the other matters, as these supply fall purely in supply of services, it may be covered under the supply of pure services to the Govt. Body. F. FINDINGS, ANALYSIS CONCLUSION: 1) We have carefully examined the statement of facts, supporting documents filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification, are as under- (i) Pure Services to be provided (ii) Service recipient should be either Central Government or State Government or Union territory or Local authority or Governmental authority or Government entity and (iii) Such services provided or to be provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India. 6) Accordingly, we find it appropriate to discuss the definition of Pure Service . Nowhere Pure Service has been defined under GST Act and Rules, framed thereunder. However as per general terms, Pure Service is a service that does not involve the supply of any goods or the use of goods as a material for rendering the service. Examples of Pure Service include consultancy, training, software development, accounting, legal services, etc. Pure services are intangible and cannot be touched, tasted, or seen, 7) The services provided by the applicant are as under- (i) Security Service (ii) Man power with machine (iii) Anti-termite Treatment and Pest Control Service 8) Security Service 8.1 The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. Panchayat Samiti. So the second condition is also met by the applicant. 8.8 The third condition, to be examined, is whether the service provided to the Local Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the constitution of India or in relation to any function entrusted to a Municipality under Article 243 G of the Constitution of India. The functions entrusted to the panchayat by Article 243G of the Constitution of India are listed hereunder- (i) Agriculture, including agricultural extension. (ii) Land improvement, implementation of land reforms, land consolidation and soil conservation. (iii) Minor irrigation, water management and watershed development. (iv) Animal husbandry, dairying and poultry. (v) Fisheries. (vi) Social forestry and farm forestry. (vii) Minor forest produce. (viii) Small scale industries, including food processing industries. (ix) Khadi, village and cottage industries. (x) Rural housing. (xi) Drinking water. (xii) Fuel and fodder. (xiii) Roads, culverts, bridges, ferries, waterways and other means of communication. (xiv) Rural electrification, including distribution of electricity. (xv) Non-co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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