Page 131 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : A.B. ENTERPRISE 497
are provided by the applicant. Since the applicant, at various stages, enters into
different agreements with various authorities for provision of services, it is not
practical to examine at this stage, each contract, he has entered into with the re-
cipients of services. Further, during the course of providing services, the appli-
cant would also enter into further agreements with the service recipients. It is not
possible to foresee the nature of all these agreements at present. Further, there
could also be modifications/amendments in the existing agreements and the na-
ture of service could be subsequently altered. Therefore, the reply to the query
raised by the applicant cannot be answered in plain ‘no’ or ‘yes’. Therefore, we
hold that the nature of these agreements and the services provided by the appli-
cant would determine whether the third condition as discussed above has been
met or otherwise. We hold that applicant shall be eligible for the exemption un-
der the Notification No. 12/2017-State Tax (Rate), dated 28-6-2017 only if the ser-
vices in question are provided by way of any activity in relation to any function entrust-
ed to a Panchayat under Article 243G of the Constitution of India or in relation to
any function entrusted to a Municipality under Article 243W of the Constitution
of India.
13.5 However, we have gone through some of the work orders, submit-
ted by the applicant during the personal hearing, in respect of the above entities.
We have also gone through the list of functions entrusted to : (i) the panchayats
under Article 243G of the Constitution of India & (ii) the municipalities under
Article 243W of the Constitution of India. Eligibility of exemption in respect of
these work orders in terms of fulfilment of this third condition can be discussed
as below :
(a) The Work Order No. Napuni/BK/mkm/outsourcing/computer
operator/varg-4/seval agency nimnuk/hukm/02/2018, dated 27-2-
2018 has been awarded to the applicant by Gujarat State Nagarik
Purvatha Nigam Limited, for providing personnel for computer data
operator and watchmen at its godowns. Primary objective of the
Civil Supply Corporation is procurement, storage, distribution of
food grains, edible oils, sugar, pulses, refined iodised salt for the re-
quirement of public distribution system. We find that the said ser-
vice is provided by the applicant in relation of discharge of func-
tions covered under Sr. No. 28 (Public Distribution System) of Article
243G of the Constitution of India.
(b) The Tender No. PGVCL/Projects/Manpower/2016/58 was floated
by M/s. PGCVL to seek the services of Manpower (Engineers) &
Manpower (Electrical Assistant) on contract basis to carry out RE re-
lated activities under various Sub-Divisions of PGVCL with de-
tailed functioning of engineers and electrical assistants. We find that
the said service is provided by the applicant in relation of discharge
of functions covered under Sr. No. 14 [Rural electrification, including
distribution of electricity] of Article 243G of the Constitution of India.
(c) Similarly, the Work Order No. Ja. N.O.S./2016/2017-18, dated 29-8-
2017 has been awarded to the applicant by Mehsana Municipality to
provide manpower for security and maintenance of municipality
owned assets. We find that the said service is provided by the appli-
cant in relation of discharge of functions covered under Sr. No. 29
(Maintenance of community assets) of Article 243G of the Constitution
of India and Sr. No. 12 (Provision of urban amenities and facilities such
GST LAW TIMES  23rd July 2020  131