In re Security And Intelligence Services (India)LTD (GST AAR Tamilnadu)
In the case at hand, the applicant vide their application has stated that they provide security service to IIT Madras and when the documents related to the supply for which ruling is sought was called for, the applicant has stated that by mistake they had mentioned that the services are provided to IIT Madras in the application, while the services are being provided to IIITDM, Kancheepuram. We find that the applicant had made elaborate submissions as to the constitution of IIT Madras in their application before us and their interpretation as to how the exempting entries as per Notification No. 12/2017 ibid is not applicable to IIT Madras. The applicant was informed the above statutory provisions during the hearing held on 09.04.2021 and they stated that they would withdraw the application filed by them in the instant case.
The applicant vide their e-mail dated 6th May 2021, has stated that due to incorrect information provided, they would like to withdraw their application on the matter and file a fresh plea. Considering the facts on record, the request of applicant to withdraw this application and to file a fresh plea is permitted.
