Page 186 - GSTL_6th August 2020_Vol 39_Part 1

112 GST LAW TIMES [ Vol. 39
cepted by ONGC. There were also other issues in dispute like; (a) for whose de-
fault or breach execution of works was delayed; (b) what amount is payable to
ONGC or Applicant for loss or damage suffered by either of them for breach
committed by other party, etc.
2.4 Since the dispute between applicant and ONGC could not be set-
tled, the Chief Legal Services of ONGC constituted an O.E.C. (Outside Expert
Committee) to conciliate and help them to reach an amicable settlement.
2.5 O.E.C., vide report dated 21-5-2019 rejected claim of Rs.
6,07,48,957/- of liquidated damages made by ONGC and following claims of the
applicant have been recommended
(a) Operational Site Expenses Rs. 65,19,560/-
(b) Rectification of rain water damages Rs. 1,27,30,687/-
(c) Interest @ 12% on above amt.
(d) GST liability of Rs. 39,00,139/- to be paid as per GST Authority Rul-
ing (on final RA Bill 22 for Rs. 2,85,67,321/-)
2.6 Claim of operation site expenses comprises of expenses incurred by
the applicant for extension of insurance policy and bank guarantee due to delay
in project on the part of ONGC and hiring of scaffolding. Details of which are as
under :
(a) Insurance Policy extension Rs. 33,27,925/-
(b) Bank Guarantee extension Rs. 18,36,535/-
(c) Hiring of Scaffolding Rs. 13,55,100/-
Total Rs. 65,19,560/-
2.7 Applicant made claim of Rs. 1,40,28,820/- toward certain damages
which took place on account of rain water seepage for which contractor was not
responsible. O.E.C. agreed to the claim and recommended to reimburse an
amount of Rs. 1,27,30,687/- to an applicant.
2.8(a) Applicant issued final R.A. Bill No. 22/Tax Invoice No. 001, dat-
ed 25-6-2018 for civil & interior work to ONGC, Bandra - Kurla Complex, Mum-
bai 400051. Details of which are as under.
Value Rs. 2,42,09,594/-
CGST 9% Rs. 21,78,863/-
MGST 9% Rs. 21,78,863/-
Total Rs. 2,85,67,321/-
2.8(b) Final summary of above bill as certified by M/s. Oil & Natural
Gas Corporation Ltd.
Supply amount Rs. 2,43,83,448-
Installation amount Rs. 37,26,285/-
Service Tax Rs. 4,57,588/-
Total Rs. 2,85,67,321/-
2.8(c) Calculation of GST to be recovered from ONGC is as under :
Total GST as per Tax Invoice Rs. 43,57,727/-
Less Amt. received by way of Service Tax Rs. 4,57,588/-
Balance GST payable from M/S. ONGC Rs. 39,00,139/-
GST LAW TIMES  6th August 2020  186