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2021 (8) TMI 267 - AAAR - GSTMaintainability of appeal - time limitation - classification of services - restaurant services or not - supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the applicant and supplied to the customers from the counter with the facility to consume the same in the air-conditioned premises itself - supply of items such as birthday stickers, candles, birthday caps, snow sprays etc related items which are essentially used in birthday celebration - composite supply or not - principal supply of goods consists of bakery items, chocolates while the supply of services include the supply of air conditioned place to sit and to celebrate birthday - Section 2 (30) of the CGST Act, 2017 and Section 2 (30) of the OGST Act, 2017 - sale of handmade chocolates which are manufactured in the workshop of the Applicant and are utilised for the purpose of providing other services such as shakes, brownies - nature and tax applicable on Items such as Birthday caps, knife, decorative items which are bundled along with the cakes and are utilised by the Customers in the premises of the outlets - rates applicable as per Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 on items such as chocolate, cookies which are prepared in the nearby workshop of the applicant and then processed / customized in the outlets of the applicant before selling to the customers - tax liability charged on goods which are tax free without opting for composite scheme such as bread etc. - whether the products which are prepared in the workshop but are sold only after certain customizations in the outlets will also be covered under the composite scheme or not? Time Limitation - Whether the appeal is time barred as claimed by the applicant during the personal hearing? - HELD THAT:- The time limitation period is prescribed under sub section 2 of the Section 100 of CGST Act, 2017/SGST Act, 2017 that the appeal shall be filed within 30 days from the date of the communication of the order. On verification of records, we observed that, the order of the Authority for Advance Ruling was communicated to Jurisdictional Officer on dt.30.03.2021 & they have filed the appeal on dt.28.04.2021. The appeal is filed well within 30 days of the communication of the order. The time period of 30 days shall be considered from the date of communication of the order - the appeal is not time barred & it was filed well within the prescribed time limit. Restaurant Service or not - HELD THAT:- The establishments/outlets/premises of the applicant cannot be treated as restaurant. Consequently, the activities carried out by the applicant from their premises/outlets cannot be considered as restaurant Service. Ruling of AAR set aside - appeal of the revenue allowed.
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