TMI Blog2020 (5) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant seeking Advance Ruling is disposed as withdrawn. - TN/09/AAR/2020 - - - Dated:- 25-2-2020 - MS. MANASA GANGOTRI KATA, I.R.S., AND THIRU KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER, Note: Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eement will be art Agreement for Construction (for short Construction Agreement ), whereby the customer will appoint the Applicant for construction of units on the said UDS. Such arrangement will be under an umbrella Indenture of Undertaking (for short IOU ) recording the understanding of both the UDS Agreement and Construction Agreement. On completion of the construction, a Sale Deed will be executed for sale of UDS to the customer, on which appropriate Stamp Duty will be paid. The Construction Agreement will be registered separately on payment of appropriate Stamp Duty.. 2.2 The applicant on the interpretation of law has stated that under the proposed arrangement, as a result of UDS Agreement, there will be a transfer of title i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 162] = 2005 (5) TMI 7 - SUPREME COURT ; Larsen Toubro Limited v. State of Karnataka, [SLP (C) No. 17741 of 2007] = 2008 (8) TMI 28 - SUPREME COURT ; Larsen Toubro Limited v. State of Karnataka [2014 (303) ELT 3 (SC)] = 2013 (9) TMI 853 - SUPREME COURT 3.1 The applicant was given an opportunity to be personally heard on 28.01.2020. the applicant through their authorised representative, sought adjournment stating that they require four weeks time for preparation of hearing. The applicant was again extended an opportunity to appear for personal hearing on 11.02.2020. 4.1 The state tax officer submitted the following comments in respect of the advance ruling application of the applicant. They stated that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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