AAR rejects application as Applicant was not the Supplier of Service

In re Barbeque Nation Hosprtality Ltd (GST AAR West Bengal) The Applicant has taken on lease premises on the second floor of Block C, City Centre, New Town, Rajarhat for the purpose of supplying of food from its restaurant, along with eating facility and ambience and other amenities. According to the agreement with M/s Ganesh Realty and Mall Development Pvt Ltd (hereinafter the Licensor) the Applicant is required to pay the rent, security charges, and maintenance charges and the applicable GST. The Licensor raises separate invoices in relation to rent, maintenance charges, utility charges and ...