AAR: Supply of manpower services by Applicant unrelatable to functions entrusted to Municipality, not exempt

Maharashtra AAR denies exemption on supply of manpower services by Applicant, providing labour to Municipal Corp. and supply of cleaning staff to District Collector’s office, data entry operators/helpers/ teachers for Govt. schools and colleges; Observes that, these are out of the purview of scope of Clause 1 (Urban planning) & Clause 2 (Planning land use and construction of buildings for municipalities) of Schedule 12 of Article 243W of Constitution as functions entrus...