The applicant’s activity does not involve the sale of goods but it involves supply of services of live telecast, videography etc. by using their own instruments/equipment’s viz. LED & LCD Screen, Live Telecast equipment, Cameras, etc., Hence, this work order will not fall under supply of “pure service”, also involving supply of goods.
Classification of service— In the instant case, applicant is engaged in providing of services, i.e. providing of temporary L.E.D. and Videography for various programs to be held under Vadodara Electrical (R&B) Department of Gujarat Government on hire basis.
The applicant has sought the Advance Ruling on the following questions:
(i) Whether or not, the aforesaid services fall under the scope of clause 5 (f) of the Schedule II to the Central Goods and Service Tax Act, 2017?
(ii) Whether or not, the Service related to collection of Hire Charges for temporary transfer of right to use goods, from “Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any Function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution” are covered and exempted under the scope of Sr. No. 3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?
Held that— We hold that applicant shall be eligible for the exemption under the Notification No.12/2017-State Tax (Rate) dated 28.06.2017 only if all the conditions of pure service are met in respect of supply of such services. Therefore, the exemption sought by the applicant will depend upon the nature of services provided by them in terms of specific contracts entered by them with respective service recipients.
we come to the conclusion that we do not find sufficient evidence to establish conclusively that all such conditions have been satisfied in respect of services provided by the applicant.