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2020 (2) TMI 552 - AAR - GSTClassification of supply - supply of services or not - amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Private Limited (building authorities) - pure agent services - valuation of the services - input tax credit. HELD THAT:- As per the letter dated 28th August, 2018, addressed to the applicant issued by the M/s. Shantiniketan Properties Private Limited (building authorities), there is a Rent Agreement entered into between the applicant and the building authorities and the above referred letter is issued in response to the additional parking space sought by the applicant. The initial Rent agreement copy is not provided by the applicant. Further as per the "Employee Handbook" provided by the applicant "the amount to be recovered from monthly salary of employee availing the parking slots is around INR 1500 per month and INR 500 per month for a four wheeler and two-wheeler respectively". However we notice that this amount shown in the Employees Handbook is not tallying with the details of "amount recovered from the employees" provided by the party - Further, the 'trail of financial transactions to clarify the "pure agent" status of the company', as promised by the authorized representative of the applicant at the time of personal hearing, was also not provided by the applicant. In the absence of requisite documents, as discussed in above paras, no ruling can be given on the questions asked by the applicant - application for advance ruling disposed off.
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