The Consultancy services rendered by the applicant under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India and qualify as "Pure Service" are exempt from tax
Classification of service- In the instant case, the question sought by the applicant is that whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services ('PMCS') provided by the Applicant to 'SUDA' and the Project Management Consultancy Services (PMCS) for 'PMAY' would qualify as an activity in relation to functions entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India.
Held that- we hold that the Consultancy services rendered by the applicant under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India.
The Services being rendered by the applicant qualify as "Pure Service (excluding works contract service or other composite supplies involving supply of any goods)" are exempt from tax duly covered in Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017
The Consultancy services rendered by the applicant under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India and qualify as "Pure Service" are exempt from tax
Classification of service- In the instant case, the question sought by the applicant is that whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services ('PMCS') provided by the Applicant to 'SUDA' and the Project Management Consultancy Services (PMCS) for 'PMAY' would qualify as an activity in relation to functions entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India.
Held that- we hold that the Consultancy services rendered by the applicant under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India.
The Services being rendered by the applicant qualify as "Pure Service (excluding works contract service or other composite supplies involving supply of any goods)" are exempt from tax duly covered in Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017