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Case Law Details

Case Name : In re M/s. Foxteq Services India Private Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 20/ARA/2019
Date of Judgement/Order : 21/05/2019
Related Assessment Year :
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In re M/s. Foxteq Services India Private Limited (GST AAR Tamilnadu)

The Applicant did not furnish the documents undertook to be submitted. However, the applicant was extended an opportunity to be heard finally on 05.2019. The Authorised representatives of the applicant appeared and submitted a written letter dated 20.05.2019, requesting withdrawal of the application for Advance Ruling before the authority , since the company has opted to drop the proposed business model. The application filed by the applicant for Advance Ruling is dismissed as withdrawn.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMILNADU

Note: Any appeal against this Advance Ruling order shall lies before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated.

At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu 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.

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