9911796707
TMI Blog2024 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... arded on Hybrid Annuity Model (HAM) and EPC contracts - Defects pertaining to the value of supplies made by the EPC contractor in comparison to the outward supply values indicated by the petitioner - HELD THAT:- Circular No.221/2024 was placed on record. Such circular was issued in exercise of powers conferred under Section 158(1) of the Central Goods and Services Tax Act, 2017 (the CGST Act). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.221/2024. Petition disposed off by way of remand. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Bharat Raichandhani for Mr. Varun Pandian For the Respondents 2 to 4 : Mr. V. Prasanth Kiran, GA (T) For the Respondent 1 : Mr. Ramesh Kutty, Sr. SC ORDER The petitioner was awarded a concession by the National Highways Authority of India on Hybrid Annuity Model (HAM). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning, building and transferring, but also to operation and maintenance. Therefore, he submits that there is continuous supply of services and that liability cannot be imposed on the petitioner on the basis of the supply value indicated by the EPC contractor. He relies upon Circular No.221/15/2024-GST dated 26.06.2024 (Circular No.221/24). By pointing out that the said Circular was issued by the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in light of Circular No.221/2024. 4. Circular No.221/2024 was placed on record. Such circular was issued in exercise of powers conferred under Section 158(1) of the Central Goods and Services Tax Act, 2017 (the CGST Act). The Circular is clarificatory. In the Circular, the CBIC noticed that a HAM contract is a single contract for construction and operation and maintenance. The Circular also dr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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