Levy of GST — Applicability of Entry No. 72 of notification No. 12/2017 central tax on the service provided by the applicant to the government department and   under the ICT @ school project .
Held that— As regards expenditure borne by the Central Government, State Government or Union territory administration, it is quite clear that as per the contract, payment for the work done is to be made by OKCL and not the state government, though the source of funding the expenditure is by the State Government.
It may be profitable to refer the judgement of the Hon'ble Supreme Court in the case of CIT v. Ajax Products Ltd. (1965) 55 ITR, 741, where it is held by the Hon'ble Court that:
"In a taxing statute, one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing to be implied. One can only look at the language used. "
Thus, it may be affirmed that when the language of a taxing statute is clear, if the conditions of supply falls within the four corners of statute allowing exemption, it is to be exempted. If not, tax is to be levied. No exemption can be granted by inference or analogy. No supply can be taxed or excluded from tax on the basis of intention or scheme of the Act.
Ruling— (a) Recipient of the service OKCL is a body corporate which cannot be regarded as Government.  (b) The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled. Each of the components of the composite supply are distinctly identifiable both in terms of quantify and value. The service provided or to be provided is not exclusively in the nature of training programme.
(c)  Though the source of funding for the service is the state Government and Central Government, yet, as per the contract, the payment responsibility is vested on OKCL.
Therefore, the activities of the applicant by way of supply, of goods valid services under the ICT project are not covered under Entry 7.2 of the notification no.12/2017 dated 28.06.2017, to be entitled to the benefit of exemption from GST. — IL & Fs Education & Technology Services Ltd. - [2018] 2 TAXLOK.COM 172 (Odisha)