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Finance Act, 2021 has overruled what the courts have held till now and has countered the principles of mutuality by way of explanation which states that the members or constituents of the club and the club, are two separate entities and persons for the purpose of section 7 which defines supply.
In the matter of Bowring Institute
(2022) TaxCorp(IDT) 6016 (AAR)
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The product contains fruit juice but is not Fruit Pulp or Fruit juice based drink but a carbonated fruit beverage as marketed by Appellant and therefore is not classifiable under CTH 22029920 as claimed by Appellant.
In the matter of Kalis Sparkling Water Private Limited
(2022) TaxCorp(IDT) 6015 (AAR)
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The appellant is free to file fresh application before the AAR, if he wishes to do so, since there is no pending proceedings at the HC.
In the matter of Tvl. Padmavathi Hospitality and Facilities Management Service.
(2022) TaxCorp(IDT) 6014 (AAR)
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Any interpretation, if it defeats the very purpose of the provision, is not only incorrect but also improper and bad in law.
In the matter of Erode Infrastructures Private Limited
(2022) TaxCorp(IDT) 6013 (AAR)
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Appellant are suppliers to their own joint venture (JV) partners and not to Greater Chennai Corporation (GCC), and hence recipient of services is their own JV partners.
In the matter of Sumeet Facilities Limited
(2022) TaxCorp(IDT) 6012 (AAR)
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The applicant is not the owner of the land as and when the transfer is done it would have the effect of making MSFR Department as the lessor and the Irrigation Department as the lessee with the applicant being nowhere in the picture.
In the matter of Forest Development Corporation of Maharashtra Ltd.
(2022) TaxCorp(IDT) 6009 (AAR)
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No material is being provided during the supply of impugned security services and thus, the services provided by the Applicant are in the nature of Pure Services.
In the matter of Maharashtra Ex-Servicemen Corporation Ltd.
(2022) TaxCorp(IDT) 6008 (AAR)
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A pure agent would be a person who enters into a contractual agreement with the recipient of supply to act as recipient’s pure agent to incur expenditure or costs, in the course of supply of goods or services or both.
In the matter of Teamlease Education Foundation
(2022) TaxCorp(IDT) 5991 (AAR)
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The chapter headings of the tariff items which qualify as cattle feed at the S.No.102 of Notification No. 02/2017 do not include the HSN 2303, thus, S.No.102 of Notification No. 02/2017 specifically excludes brewing or distillery dregs and waste and hence, the impugned products are excluded from the exemption Notification.
In the matter of Allied Blenders and Distillers Pvt Ltd.
(2022) TaxCorp(IDT) 5990 (AAR)
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Since Applicant uses electricity, procured from UPCL and also water to perform maintenance & facility services for service recipients, Applicant’s act is in contradiction to Rule 33 (c) and hence, cannot be called a pure agent.
In the matter of Antara Purukul Senior Living Limited
(2022) TaxCorp(IDT) 5984 (AAR)
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Activity of sending raw materials for manufacture of Industrial Gases by Applicant to M/s Praxair, and receiving back the said Industrial Gas, doesn’t qualify for Job Work u/s 2(68) of CGST Act, 2017.
In the matter of IOCL
(2022) TaxCorp(IDT) 5983 (AAR)
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At that point the AAR ruling in above terms was confirmed by the AAAR, hence, as the earlier entity is taken over by the applicant who is dealing in the same goods, the earlier decision of AAR and AAAR will be squarely applicable.
In the matter of Astaguru Auction House Pvt Ltd.
(2022) TaxCorp(IDT) 5982 (AAR)
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The applicant is covered under the definition of Job work services, Entry at item (id), Heading 9988 of Notification No.11/2017-Central Tax Rate dated June 28, 2017.
In the matter of Ionbond Coatings Pvt. Ltd.
(2022) TaxCorp(IDT) 5981 (AAR)
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The crate is an article of plastic, peruses Chapter 39 which covers Plastics and Articles thereof that involves all kinds of plastic articles commonly used for packing.
In the matter of Nilkamal ltd.
(2022) TaxCorp(IDT) 5979 (AAR)
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Demo Vehicles received by the Applicant have never been received with the intent to be further supplied as such, thus ITC on these vehicles cannot be allowed.
In the matter of Platinum Motocorp LLP
(2022) TaxCorp(IDT) 5975 (AAR)
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To avoid ambiguities, Section 15 authorises the inclusion of fee, charges etc in the value of supply of service and moreover, EDC and IDC charges are not under any sort of BOOT Scheme.
In the matter of Ashiana Housing Ltd
(2022) TaxCorp(IDT) 5974 (AAR)
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None of the uses to which the BMW Vehicles are put to, fits into the uses which find mention in sub-Section 17(5).
In the matter of BMW India Pvt Ltd
(2022) TaxCorp(IDT) 5973 (AAR)
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Activity of offering of various courses of Yoga for improving mental and physical wellness for consideration in form of fees is covered under supply as per Section 7 of the Act.
In the matter of Stonorti MarketplacePvt. Ltd.
(2022) TaxCorp(IDT) 5964 (AAR)
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Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease.
In the matter of Spansules Formations
(2022) TaxCorp(IDT) 5963 (AAR)
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TSIIC organization works to further the policies of the State Government, Central Government and Local Government for development of industries in the State of Telangana.
In the matter of Siddhartha Constructions
(2022) TaxCorp(IDT) 5962 (AAR)
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