First Choice Outsourcing Services ., In re
Date: February 26, 2024
Subject Matter
Advance ruling application rejected as department proceedings were initiated before the filing of the application
Summary
The case involves an advance ruling application for determination of the liability to pay tax on service, within the meaning of Section 97(2)(e) of the GST Act, 2017. The applicant sought clarification on whether GST is payable on service charges/com…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advan…