Held - The Applicant has produced no evidence that the work was allotted to M/s RITES Ltd was pertaining to railways as defined at Section 2(31) of the Railway Act, 1989. There is also no evidence on record whether the work has been awarded in respect of “Government railway” or “Non-Governmental railway”. Although, the applicant has sought to infer that the said work was in respect of railways owned by Ministry of Railways, but he has .....

Held - Having gone through the submission of the Applicant, MOU dated 13.08.2018 and other relevant documents, we come to a conclusion that the instant supply is a ‘Composite Supply of Works Contract Service' provided or to be provided in relation to construction of civil structure meant predominantly for use as a clinical establishment and hence, the 1st pre-requisite for the supply to qualify for the notified exemption is satisfied/ful-fil.....

Held - We find that in the instant case there is Composite supply of works contract provided to UPRNN, a Government Entity by way of construction of a Residential Quarters meant for the use of the employees of ESIC and therefore, it can be said that the supply is in respect of a 'civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession'.

However we also .....

Held - In the present case under consideration, the letter of acceptance supra dated 25.10.2021 furnished by the applicant, issued by RITES to substantiate their claim of exemption supra only provides a peripheral aspect and indicates towards the outline description of the works and the activity to be undertaken by the applicant. The other aspects of the property as required for categorizing the same under the definition of 'Works Contract' is.....

Held - From the submissions made by the applicant, it is observed that they have been awarded the project of constructing 360 nos of (D-type Nos., D-special-80 Nos and E-type-40 nos) residential quarters (9 blocks of G+10 floors) for residential usage of their employees at Anuvijay Township, Kudankulam. It has been stated by the applicant that this work order has been received directly from M/s. Nuclear Power Corporation of India Ltd, which is.....

Held - We find that the ‘Work Contract’ allotted to the appellant by M/s.RITES ltd. undoubtedly pertains to Railways only. We therefore find and conclude that the ‘Work Contract’ allotted to the appellant by M/s. RITES ltd. is covered under Clause 3(v)(a) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended from time to time as it fulfills all the conditions therein i.e. it is ‘Work Contract’ involving ‘Origi.....