Case LawOrder No. 14/WBAAR/2019-20
Time Tech Waste Solutions Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- June 27, 2019
- Type:
- Advance Ruling
Subject
If the applicant is making an exempt supply, the provisions of TDS do not apply.
RegistrationTax Deducted at Source
Summary
The Applicant is stated to be providing conservancy/solid waste management service to the Bally Municipal Corporation (hereinafter the BMC), which has been merged with the Howrah Municipal Corporation in terms of State Government Notification No. 428…
Judgement
1.1 The Applicant is stated to be providing conservancy/solid waste management service to the Bally Municipal Corporation (hereinafter the BMC), which has been merged with the Howrah Municipal Corporation in terms of State Government Notification No. 428/MA/0/C-4/1M-36/2014 dated 26/06/2015 of the Municipal Affairs Department. The Applicant claims that their services to the BMC are exempt under SI…