Case LawOrder No. 42
Ion Trading India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- September 27, 2019
- Type:
- Advance Ruling
- Members:
- Vivek Jain, Sanjay Pathak
Subject
Ruling can't be given in the absence of requisite documents
SupplyInput Tax Credit
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…
Judgement
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…