Ion Trading India Pvt. Ltd ., In re
Date: September 27, 2019
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Jain, Sanjay Pathak
Subject Matter
Ruling can't be given in the absence of requisite documents
Summary
i. Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Privte Limited (building authorities), would be deemed as “Supply of service” by the applicant to its employees? ii. If the firs…
1). M/s ION Trading India Private limited, Building No. 2, Infospace, 4-6th Floor, Block-B, Plot-2, Sector-62, Noida, Uttar Pradesh (here in after called the applicant) is a registered assessee under GST having GSTN: 09AAECA4325R1Z9. 2). The applicant is a private limited company, wholly owned subsidiary of M/s ION Trading UK Limited and engaged in the business of software development which is exp…