Advance Ruling Denied: Service Recipients Can't Apply for Concessional Tax Rate Clarification. Legal Provisions Must Uphold Their Purpose.

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....Maintainability of application for advance ruling - recipient of services - Benefit of Concessional rate of tax - Any provisions of the Law should not be interpreted in a way which defeats the very purpose of the objective and purpose of the legal provision. Thus, in the subject application, the applicant cannot seek an advance ruling in relation to the supply where it is a recipient of services. - AAR....