Shree Jeet Transport Vs Union Of India
Date: October 17, 2023
Subject Matter
Diesel provided free of cost by the service recipient should be added to the value. AAR ruling upheld.
Summary
The case pertains to a Goods Transport Agency (GTA) challenging the order of the Appellate Authority for Advance Ruling (AAAR). The dispute revolves around whether the value of diesel provided by the service recipient free of cost should be included…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT Facts of the case : 1. (a) This instant petition is filed to challenge the order dated 28-2-2022 (Annxure – P/5) passed by the Appellate Authority for Advance Ruling, Chhattisgarh (for brevity ‘the AAAR’) as no decision was rendered in terms of Section 101 (3) of the Central Goods and Service Tax Act, 20…