2022 (3) TMI 1082

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....ct Taxation Present for the Revenue : Shri Asharam Meena, Asstt. Commr. And Shri Neel Kumar, superintendent Brief facts : M/s. Intas Pharmaceuticals Limited., hereinafter referred to as Intas for the sake of brevity, has sought Ruling on whether it is required to charge GST on the amount collected from its employees towards canteen charges. Intas is providing canteen facility to their emp....

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....ssion: The Revenue vide letter F. No. IV/16-19/MP/2020-21 dated 28-12-21 has submitted point wise comments as follows : (i) As information received from taxpayer, the activity/service in respect of which an Advance Ruling has been sought is an 'ongoing activity'. (ii) The question/ issues raised in the application are not pending or decided on any proceeding in the case of app....

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.... viewed in light of various ruling and facts and circumstances submitted by the taxpayer and may be decided on the merits. FINDINGS: 5. We find that Intas has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by Intas whereas the remaining part is borne by its employees. The said employees' portion....