https://www.taxtmi.com/caselaws?id=751987 The AAAR remanded a case to WBAAR regarding exemption of land leasing services for industrial purposes under entry 41 of Notification No. 12/2017-Central Tax (Rate). WBAAR had ruled that the applicant's upfront premium payment for industrial land leasing services was not exempt under the notification. However, AAAR found WBAAR's ruling incomplete as it failed to comprehensively analyze all conditions required for exemption eligibility under entry 41. The order was deemed restrictive, focusing on only one condition rather than examining all aspects. AAAR directed WBAAR to reconsider the matter afresh with comprehensive evaluation of all relevant conditions. en-us Thu, 18 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751987 The AAAR remanded a case to WBAAR regarding exemption of land leasing services for industrial purposes under entry 41 of Notification No. 12/2017-Central Tax (Rate). WBAAR had ruled that the applicant's upfront premium payment for industrial land leasing services was not exempt under the notification. However, AAAR found WBAAR's ruling incomplete as it failed to comprehensively analyze all conditions required for exemption eligibility under entry 41. The order was deemed restrictive, focusing on only one condition rather than examining all aspects. AAAR directed WBAAR to reconsider the matter afresh with comprehensive evaluation of all relevant conditions. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751987