INOX Air Products Pvt Ltd ., In re
Date: December 2, 2021
Subject Matter
Services availed and utilized for acquiring land on lease is restricted under Section 17(5). AAR ruling upheld.
Summary
We find that ASP is installed and commissioned with foundation and structural support, embedded on the land, the leasehold rights of which is obtained by the appellant by receiving the service of agreeing to withdraw the lease hold rights held by IPL…
1. In terms of Section 102 of the Central Goods & Services Tax Act 2017 / Tamilnadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, th…