Sumeet Facilities Limited ., In re
Date: March 5, 2021
Subject Matter
Exemption notification unless specifically provided, cannot be extended to subcontractors automatically on par with service suppliers (main contractors)
Summary
The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contract…
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 by M/s. Sumeet Facilities Limited (hereinafter referred to as ‘Appellant’). The appellant is registered under GST vide GSTIN 33AACCS3411J1ZP. The appeal is filed against the Order No. 36/ARA/2020 dated 03.11.2020 passed by the Tamil…