AAR: Parking lot services provided by contractor appointed by Market Committee taxable under Heading 9976

Punjab AAR holds that parking lot services provided by the contractor appointed by the Market Committee are not exempt under Notification No. 12/2017 as the Market Committee (Mandi Board) is not a Government Authority; Perusing the definition of 'Government Authority' as provided in the clause 2(zf) of the notes appended to Notification No. 12/2017 and FAQ on 'Government Services', observes that the Market Committee is not a Government authority; Notes that functions of Mandi...