Page 193 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : SRI MALAI MAHADESHWARA SWAMY KSHETHRA 439
(a) Transfer of the right to collect entry fee on vehicles,
(b) Leasing of commercial shops through auctioning,
(c) Transfer of the right to tonsure the heads of the devotees
through auction/tendering, and
(d) Transfer of the right to collect entry fee for Darpana Mandira
through auction/tendering.
In respect of these services, the Authority either conducts auction or
calls for tenders and collects consideration.
(h) The Applicant is presently collecting the money consideration from
the devotees for rendering of the seva and accommodation services,
auctioning and allotment of tenders, etc. and remitting the same to
the bank account of the Development Authority. The GST collected
on different heads is also remitted to the different “Heads of Ac-
count” of the Government.
Personal hearing/Proceedings held on 13-11-2019
4. Sri Y.C. Shivakumar, Advocate, of the applicant appeared for per-
sonal hearing proceedings held on 13-11-2019 & reiterated the facts narrated in
their application.
4.1 The DAR argued that the Applicant is a Government Department
falling under the Department of Religious and Endowments and the Revenue
Secretariat. The majority of its services are in the nature of Religious ceremony
and the same are being exempted from the payment of taxes as per Notification
2/2017-Central Tax (Rate), dated 28-6-2017. However, the applicant wants to
know whether these enumerated activities of the Authority is a supply or not
and if the same are considered as supply, which of those are taxable under provi-
sions of the GST Act. The details of services are mentioned as under :
(a) Transfer of the right to collect entry fee on vehicles, i.e. vehicles
coming to the precincts of the Malai Mahadeshwara Hills
(b) Transfer of the right to tonsure the heads of the devotees, transfer of
the right to collect entre fee for the Darpana Mandira
(c) Leasing of commercial shops, either through auctioning or through
issue of tenders.
(d) The Advocate further stated that all the above activities were hither-
to managed by the temple staff themselves. Since the Applicant
wants to transfer these rights to third parties, it wants to know the
rate of rate on each of the above.
4.2 At the time of hearing, the Advocate furnished a copy of Certificate
No. F. No. D-471/12AA/CIT/MYS/09-10, dated 11-3-2010, issued under Section
12AA of the Income-tax Act, 1961, by the Commissioner of Income Tax, Mysore.
And also furnished a copy of Certificate No. F. No. S-471/80G/CIT/Mys/2010-
11, dated 11-3-2010, issued under 80G of the Income Tax Act certifying that the
donations made to the Sri Malai Mahadeshwara Swamy Temple Trust, Shri Ma-
lai Mahadeshwara Swamy Temple, M.M. Hills, Kollegal, are exempt under Sec-
tion 80G(5)(vi) of the Income-tax Act, 1961, in the hands of the donor(s) subject to
the limit prescribed therein.
5. Findings & Discussion :
5.1 We have considered the submissions made by the applicant in their
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