Allied Digital Services Ltd. In re - [2019] 103 taxmann.com 123 (AAR - MAHARASHTRA)
The dealer has entered into agreement with Government of Maharashtra to set-up comprehensive CCTV based surveillance system on 28.10.2013 for development, implementation and maintenance of the system for the city of Pune and Pimpri-Chinchwad. The issues before authority are –whether there is a liability to pay GST on the amount received post- GST for supply of services as per contract executed prior to GST implementation and if the amount is held to be taxable, then at what rate tax should be paid? To answer both the questions it is necessary to determine the nature of activity carried out by the applicant. The liability of the contractor-applicant does not end with supply of goods but it extends to the successful testing, commissioning and maintenance of the system. The set-up of a comprehensive CCTV based city surveillance system for the city does result into installation/commissioning of immova…
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