Page 192 - GSTL_21st May 2020_Vol 36_Part 3

438 GST LAW TIMES [ Vol. 36
(c) With regard to Seva Services, the Applicant states that the Authority
is performing several Seva Services in the form of Pooja to the main
deity, the Lord “MALAI MAHADESHWARA SWAMY” in the pre-
cincts of temple and charges the prescribed rates for the services of-
fered to the devotees. The rates charged for different services are as
under.
(d) The Seva services provided by the applicant are as under :

(e) Further, the applicant had 4 to 5 lodges where it is providing ac-
commodation services to the pilgrims and devotees visiting the
temple and for this it is collecting money consideration where the
value of such supply of service does not exceed Rs. 1,000-00 per day
per unit of accommodation and hence the applicant Authority is not
collecting any GST on the same.
(f) The applicant had two kalyana Mandapas out of which one is locat-
ed at Malai Mahadeshwara Hills and the other at Kollegal where it
collects money consideration as rentals at Rs 10,000-00 or more per
day basis. Therefore the Authority is desirous to know the correct-
ness of collection of GST?
(g) Further the applicant is also rendering other services and is desirous
to know whether the said service which attracts GST or not. The de-
tails of such other services are as under :
GST LAW TIMES  21st May 2020  192