The Services rendered by the appellant to the 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 such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods).
Classification of service— The present appeal has been filed against the Advance Ruling issued by the Authority for Advance Ruling, Uttar Pradesh.
The Authority for Advance Ruling, ruled that:
Project Development Service provided by the applicant to the State Urban Development Authority and the Project Management Consultancy services ('PMC') under the Contract for PMAY will not qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India.
The question before us to decide is whether the services provided by the Appellant to the SUDA would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G and 243W of the Constitution of India and whether these services would qualify as Pure Services or not.
This authority is of the opinion that services mentioned in the contract would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods)” as provided in serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017.
Held that— The services rendered by the appellant to the 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 such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods).
The Services rendered by the appellant to the 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 such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods).
Classification of service— The present appeal has been filed against the Advance Ruling issued by the Authority for Advance Ruling, Uttar Pradesh.
The Authority for Advance Ruling, ruled that:
Project Development Service provided by the applicant to the State Urban Development Authority and the Project Management Consultancy services ('PMC') under the Contract for PMAY will not qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India.
The question before us to decide is whether the services provided by the Appellant to the SUDA would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G and 243W of the Constitution of India and whether these services would qualify as Pure Services or not.
This authority is of the opinion that services mentioned in the contract would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods)” as provided in serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017.
Held that— The services rendered by the appellant to the 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 such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods).