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2018 (9) TMI 441 - AAR - GSTWithdrawal of Advance Ruling application - supply to SEZ units or not? - Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ? - Can supply of services in the hotel accommodation provided by hotel to the employees and guests of SEZ units can be treated as supply to SEZ units or not? - Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service? Held that - The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.
Issues Involved:
1. Interpretation of supply of food services in a restaurant to employees and guests of SEZ units. 2. Determination of supply of services in hotel accommodation to employees and guests of SEZ units. 3. Classification of supply of food for consumption away from restaurant premises to employees and guests of another company as outdoor catering or canteen service. Analysis: 1. The application sought an advance ruling on whether the supply of food services in the restaurant by the applicant to the employees and guests of SEZ units could be considered as a supply to SEZ units. The applicant later requested to withdraw the application voluntarily and unconditionally. The authority allowed the withdrawal without delving into the merits or detailed facts of the ruling application. 2. Another issue raised was regarding the supply of services in hotel accommodation provided to the "employees and guests of SEZ units" and whether it could be treated as a supply to SEZ units. However, the application was withdrawn by the applicant without further consideration by the authority. 3. The third question involved in the application was related to the supply of food for consumption by another company's employees and guests away from the restaurant premises. The query was whether this supply should be classified as outdoor catering or canteen service. The withdrawal of the application by the applicant was allowed without further examination by the authority. In conclusion, the Authority for Advance Ruling, Maharashtra, disposed off the application filed by Magarpatta Club And Resorts Pvt. Ltd. as the applicant voluntarily and unconditionally withdrew the application without the authority having to provide a ruling on the questions raised regarding the supply of food services and hotel accommodation to employees and guests of SEZ units, as well as the classification of food supply for consumption away from the restaurant premises.
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