Page 96 - GSTL_18th June 2020_Vol 37_Part 3

310 GST LAW TIMES [ Vol. 37
thority empowered under the ‘Scheme of Affordable Housing in the Partnership’
framed by the Ministry of Housing and Urban Poverty Alleviation, Government
of India and same is not the case of the appellant, therefore, the appellant is not
entitled for the said benefit. For construction of bridges, the Ld. AR. fairly sub-
mitted that the same is covered under Notification No. 12/2012-S.T., dated
17-3-2012 at Sr. No. 13.
6. He further submitted that the exemption provided at Sr. No. 14(c)
has been withdrawn with effect from 1-3-2015 through Notification No. 6/2015-
S.T., 1-3-2015. He further submits that the appellant is not entitled to get the ben-
efit of Notification No. 30/2012-S.T., dated 20-6-2012 on the ground that the ser-
vices are to be provided to a business entity registered as body corporate and
located in the taxable territory. It is his submission that the service recipient is
not body corporate; therefore, the appellant is not entitled for the said benefit.
7. Heard the parties and considered the submissions.
8. On careful consideration and submissions made by both sides, we
find that the services provided by the appellant can be classified under various
categories :-
(a) Construction of EWS Flats up to 31-3-2015 and the other services
whether they have been provided to body corporate or not?
Consequently, the appellant is entitled to the benefit of Notification No. 30/2012-
S.T., dated 20-6-2012 at Sr. No. 9.
9. For better appreciation, the Notification No. 12/2012-S.T., dated
17-3-2012 is extracted below :-
“12. Services provided to the Government or local authority by way of
erection, construction, maintenance, repair, alteration, renovation or resto-
ration of -
(a) a civil structure or any other original works meant predomi-
nantly for a nonindustrial or non-commercial use;
(b) a historical monument, archaeological site or remains of na-
tional importance, archaeological excavation, or antiquity
specified under Ancient Monuments and Archaeological Sites
and Remains Act, 1958 (24 of 1958);
(c) a structure meant predominantly for use as (i) an educational,
(ii) a clinical, or (iii) an art or cultural establishment;
(d) canal, dam or other irrigation works;
(e) pipeline, conduit or plant for (i) drinking water supply (ii) wa-
ter treatment (iii)sewerage treatment or disposal; or
(f) a residential complex predominantly meant for self-use or the
use of their employees or other persons specified in the Expla-
nation 1 to clause 44 of Section 65B of the said Finance Act;
13. Services provided by way of erection, construction, maintenance, re-
pair, alteration, renovation or restoration of,-
(a) road, bridge, tunnel, or terminal for road transportation for
use by general public;
(b) building owned by an entity registered under Section 12AA of
the Income tax Act, 1961 (43 of 1961) and meant predominant-
ly for religious use by general public;

GST LAW TIMES  18th June 2020  96