Case Law Details
In re Sri Amareshwar Traders (GST AAR Karnataka)
Considering the expression ‘any amount that the supplier is liable to pay’ in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.
The applicant were given an opportunity of personal hearing on 11.2022 and also on 12.12.2022. The applicant sought adjournment for the hearing scheduled on 10.11.2022. However the applicant vide their letter dated 08.12.2022, received by e-mail, requested this authority to permit them to withdraw their application quoting the reason that the expected contract has not been awarded to them and consequently the question is irrelevant and hence there is no need for a ruling on the query raised by them.
The application filed by the Applicant for advance ruling is disposed off as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
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