Held - The applicant has also relied upon the judgement of the Supreme court in the case of MMR Khan & Othrs Vs UOI-1990 AIR 937 to buttress their argument that contractual workers engaged through third-party agencies and availing canteen facilities under the applicant's supervision and control must be regarded as employees for all statutory and legal purpose. We have already seen that as per the agree.....

Held - In terms of Section 7 ibid, supply means all forms of 'supply' of goods/services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. The exception being Schedule I, which includes the activities made or agreed to be made without a consideration and Schedule III, which includes .....

Held - The first issue to be decided is the taxability on fee collected by the applicant from employees who proceed on leave without allowance for engaging in private employment.

The fee in question operates as a deterrent and is in the nature of a policy penalty rather than a contractual or commercial fee. It is not intended to compensate for or to correspond with any service r.....

Held - In terms of Section 7 of the CGST Act, 2017, supply means all forms of 'supply' of goods/services or both such as sale, transfer barter, exchange, licence, rental, lease, or disposal made or agreed to be made for consideration by a Person in the course or furtherance of business. The exception being Schcdule-I which includes the activities made or agreed to be made without a consideration and Schedule-Ill, w.....

Held - Now, in terms of section of the CGST Act supply means all forms of supply of goods/services or both such as sale, transfer, barter, exchange, Iicence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. The exception being Schedule I, which includes the activities made or agreed to be made without a consideration and Schedule III, whic.....

Held - We hold that ITC will be available to the applicant in respect of food and beverages as canteen facility is to be obligatorily provided under the Factories Act, 1948, read with Gujarat Factories Rules, 1963 as far as provision of canteen service for employees is concerned. It is further held that the ITC on GST charged by the CSP will be restricted to the extent of cost borne by the applicant only. 

Recovery of amount from su.....