https://www.taxtmi.com/caselaws?id=392108 The ruling authority disposed of the application for advance ruling due to the lack of essential documentation, including inconsistencies in the amount recovered from employees and unclear information on free parking slot allocation. Without necessary documents like the rent agreement and financial transaction trail, the ruling could not be issued on whether the parking charges constitute a supply of service taxable under GST. The applicant's arguments regarding parking facilitation not being integral to their software development business were considered in light of definitions under the CGST Act, but the ruling was inconclusive without proper documentation. en-us Fri, 27 Sep 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392108 The ruling authority disposed of the application for advance ruling due to the lack of essential documentation, including inconsistencies in the amount recovered from employees and unclear information on free parking slot allocation. Without necessary documents like the rent agreement and financial transaction trail, the ruling could not be issued on whether the parking charges constitute a supply of service taxable under GST. The applicant's arguments regarding parking facilitation not being integral to their software development business were considered in light of definitions under the CGST Act, but the ruling was inconclusive without proper documentation. Case-Laws GST Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392108