2020 (3) TMI 297

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....du Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Smt. Kamalavadani Udayakumar No. 9, Harleys Road, Chennai 600 010 (hereinafter referred to as 'Applicant') is not registered under GST. The Applicant has preferred an application seeking Advance Ruling on Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? The Applicant has submitted the copy of application in Form GST ARA - 01 and submitted a copy of....

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....MI 1278 - ORISSA HIGH COURT. The applicant has also stated that the issue was prevalent even in the erstwhile CENVAT Credit and the issue was clarified by CBEC vide circular No.98/ 1/2008 ST dated 04.01.2008 and it was stated that immovable property is neither 'Service' nor 'goods' and input credit cannot be taken. The applicant has further stated that it is an indisputable fact that the service provider cannot provide his service unless he owns or leases a building and hence eligibility of CENVAT credit on construction services has resulted into litigation. The applicant has also referred to the decisions in the cases of CCE vs Sai Sahmita Storages(P) Ltd(A.P High Court) 2011-TIOL-863-HC-AP-CX = 2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT....

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.... The authorized person was instructed to verify the details and submit the correct details of the applicant. The state jurisdictional officer appeared and submitted a written submission. Further, they said they will verify the address details of the applicant and submit the fact of verification of the place of business within 2 weeks. Then another personal hearing was decided to be offered to the applicant. 3.1 The State Tax officer vide their letter RC/1340/2019/A4 dated 10.12.2019 submitted their comments on the issue raised by the applicant in the application for Advance Ruling, wherein it was stated that Leasing is a supply of service which attracts GST (CGST 9% + SGST 9%) when the leasing of landed property building for commercial pur....