Re-investigate & Recompute Profiteering By Smoky Kitchen Foods: NAA to DGAP

DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd. (NAA) We have carefully considered the Reports furnished by the DGAP, the contentions of the Respondent, and the other material placed on record. We observe that this case pertains to a franchisee of M/s Subway India Private Limited in Ghaziabad (Uttar Pradesh) who is supplying various food products to his recipients/ customers. We also find that there has been a reduction in the rate of tax from 18% to 5% w.e.f. 15.11.2017 on the restaurant service being supplied by the Respondent, effected vide Notification No. 46/2017-Central Tax (Rate) dated 14....