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2020 ] IN RE : PADMAVATHI HOSPITALITY & FACILITIES MANAGEMENT SERVICE 341
(i) webcopy of Hon’ble High Court Order copy dated 14-11-2019;
(ii) copy of the newspaper ad for the tender, Tender Technical applica-
tion; financial bid made by them, copy of evaluation of tender re-
sult; price bid opening document;
(iii) letter of communication dated 9-7-2019 made by PHFMS to
TNMSCL stating that their bid inclusive of GST is the lowest for
zone 5 and for zone 1 to 4 KRYSTAL has quoted lowest prices with-
out inclusive of GST which is in violation of tender condition;
(iv) representation of PHFMS to TNMSCL dated 11-7-2019 stating that
price quoted by KRYSTAL without GST is to be disqualified as GST
is applicable to the services in question quoting C.B.I. & C. Circular
No. 51/25/2018, dated 31-7-2018 and Advance ruling in case of Ex-
serviceman resettlement society on similar issue and stating that the
services sought in the tender are not pure services and are not in re-
lation to functions entrusted to panchayat or municipality under
Articles 243G and 243W.
(v) letter correspondences of TNMSCL dated 10-8-2019 revising their
bid for zone 5;
(vi) TNMSCL letter dated 14-8-2019 to applicant stating that GST is not
applicable as per Notification No. 12/2017, dated 28-6-2017 and
hence, KRYSTAL is the L1 for Zone 1 to 4 and to confirm for negoti-
ation of price for Zone 5 without GST;
(vii) reply letter to TNMSCL dated 16-8-2019 reiterating that GST is ap-
plicable for the services in question as they are ineligible for the ex-
emption under Notification No. 12/2017;
(viii) letter dated 17-8-2019 from TNMSCL rejecting their request;
(ix) Screen shot of Advance Ruling application made by the client in the
GST portal, Screen shot of page wherein the attachments made to
the application is displayed.
5.3 The applicant again vide their letter dated 6th January, 2020 has in-
ter alia stated that the issue before the members is the services offered as per ten-
der by PHFMS to DME is mainly Supply of Manpower supply services (such as
Managerial, Supervisors, Housekeeping staff, attenders and security staff) which
comes around 75% for all 3 shifts to 95 Hospitals and medical colleges covered
under DME and the material portion comes to 10% and the mechanised cleaning
service by using automated machines comes around 5% and the remaining 10%
goes for PHFMS service charges. This factual position can be examined from the
copies of financial bid as submitted by PHFMS for the TNMSC Tender. They re-
quested the AAR Bench to pass appropriate orders at the earliest in this regard.
6. We have considered the written and oral submissions of the appli-
cant, the Writ Petition No. 24412, dated 19-8-2019 and the related Miscellaneous
petitions and the Orders of the Hon’ble High Court of Madras. We find that the
applicant is a partnership firm primarily into the business of providing House-
keeping services, Pest Control Services, Supply of Manpower services, Security
services and Services under works Contract basis to their clients in three States
namely Tamil Nadu, Andhra Pradesh and Telangana. One of the Major Custom-
er to whom they provide Housekeeping, Pest Control, Security Services & Bio-
medical Waste Management is The Directorate of Medical Education, Tamil
Nadu (DME) under whom all the State Government Medical Colleges are func-
GST LAW TIMES  16th April 2020  247