Prasar Bharti Broadcasting Corporation of India ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Himachal Pradesh
- Date:
- May 19, 2020
- Type:
- Advance Ruling
- Members:
- Rakesh Sharma, Abhay Gupta
Subject
No ITC is available on hiring taxis to pick up/drop staff if providing the facility of transportation to employees is not obligatory under law.
Summary
The Applicant is a public service broadcaster and avails services of hiring taxis mainly to pick up/ drop shift duty-staff in odd hours. The question raised by the applicant is whether input tax credit is available to the applicant on the…
Judgement
The Applicant is a public service broadcaster. The taxpayer avails services of hiring taxis for different purposes as mentioned below:- 1) To pick up/ drop shift duty-staff in odd hours. 2) This facility is being provided in odd hours to lady-employees, handicapped & general employees. 3) Taxis are hired for tour/OB recordings etc. within the state of Himachal Pradesh on different occasions. 4…