Case Law Details
Case Name : In re Assistant Commissioner, Central Tax (Respondent- Lions Club of Poona, Kothrud) (GST AAAR Maharashtra)
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In re Assistant Commissioner, Central Tax (Respondent- Lions Club of Poona, Kothrud) (GST AAAR Maharashtra)
it is opined that the members of AAR have interpreted the definition of “business” by giving a restrictive meaning of “facilities and benefits” used in the inclusive definition of “business” by comprehending the same to be the activities such as recreation, sports, food etc., which are not there in the definition of the business provided in the CGST Act. Thus, they have not followed the literal rule of construction in so far as the interpretation of t...
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