Page 99 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] G.N. CONSTRUCTION v. COMMISSIONER OF C. EX. & S.T., JALANDHAR 313
2 in respect of services provided or agreed to be pro- Nil 100%
vided by a goods transport agency in respect of
transportation of goods by road
3 in respect of services provided or agreed to be pro- Nil 100%
vided by way of sponsorship
4 in respect of services provided or agreed to be pro- Nil 100%
vided by an arbitral tribunal
5 in respect of services provided or agreed to be pro- Nil 100%
vided by individual advocate or a firm of advocates
by way of legal services
6 in respect of services provided or agreed to be pro- Nil 100%
vided by Government or local authority by way of
support services excluding,- (1) renting of immova-
ble property, and (2) services specified in sub-
clauses (i), (ii) and (iii) of clause (a) of section 66D of
the Finance Act, 1994
7 (a) in respect of services provi ded or agreed to be Nil 100%
provided by way of renting of a motor vehicle
designed to carry passengers on abated value
to any person who is not engaged in the simi-
lar line of business
(b) in respect of services provi ded or agreed to be 60% 40%
provided by way of renting of a motor vehicle
designed to carry passengers on non-abated
value to any person who is not engaged in the
similar line of business
8 in respect of services provided or agreed to be pro- 25% 75%
vided by way of supply of manpower for any pur-
pose
9 in respect of services provided or agreed to be pro- 50% 50%
vided in service portion in execution of works con-
tract
10 in respect of any taxable services provided or Nil 100%
agreed to be provided by any person who is located
in a non-taxable territory and received by any per-
son located in the taxable territory
Explanation-1. - The person who pays or is liable to pay freight for the transporta-
tion of goods by road in goods carriage, located in the taxable territory shall be
treated as the person who receives the service for the purpose of this notification.
Explanation-II. - In works contract services, where both service provider and service
recipient is the persons liable to pay tax, the service recipient has the option of
choosing the valuation method as per choice, independent of valuation method
adopted by the provider of service.
2. This notification shall come into force on the 1st day of July, 2012.”
11. For EWS Flats constructed by the appellant, the appellant is claim-
ing the benefit under Sr. No. 12(a) of the said notification. As per the said provi-
sion, if the said services provided to Government or local authority by way of
construction meant predominantly for use other than for commerce, industry, or
any other business or profession.

GST LAW TIMES  18th June 2020  99