Bengal Peerless Housing Development Company Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 25, 2019
- Type:
- Advance Ruling
- Members:
- APS Suri, Smaraki Mahapatra
Subject
Preferential location service, right to use car parking space enjoy no abatement like construction service.
Summary
Q) The Applicant is developing a residential housing project and supplying construction service to the recipients for possession of dwelling units in the year 2023. The Applicant is enjoying abatement, prescribed for construction service under Sl No.…
Judgement
1. This Appeal has been filed by the Assistant Commissioner, State Tax, Park Street Charge, Kolkata (hereinafter referred to as “the Appellant”) on 03.07.2019 against Advance Ruling No. 01/WBAAR/2019-20 dated 02.05.2019 , pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of M/s. Bengal Peerless Housing Development Company Li…