2022 (3) TMI 1082
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....enue : 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 employees at a concessional amount and re....
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....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 applicant (iii) The issue raised by the taxpayer is that whether ....
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....e 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 canteen charges is collected by Intas and paid to the Canteen Service Provider. I....