Ion Trading India Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- March 16, 2020
- Type:
- Advance Ruling
- Members:
- Ajay Dixit, Amrita Soni
Subject
Amount recovered from the employees towards car parking charges would be deemed as “Supply of service”
Summary
Question i:- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Private Limited (building authorities), would be deemed as “Supply of service” by the applicant to its employees…
Judgement
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Ion Trading India Private Limited, Building No. 2, Infospace, 4-6th Floor, Block-B, Plot 2 Sector 62, Noida, Uttar Pradesh (hereinafter referred to as the “appellant”)…