Ascendas Services (India) Private Limited ., In re
Date: February 14, 2020
Subject Matter
Bus Pass is not an actionable claim. Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided. AAR ruling upheld.
Summary
1. The Appellant has likened the bus passes to recharge vouchers and have relied on the West Bengal Tax Tribunal decision in the case of Bharti Airtel Ltd vs AGST wherein it is held that recharge vouchers are acknowledgment of receipt of money in adv…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…