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2018 (9) TMI 442 - AAR - GSTWithdrawal of Advance Ruling application - Does service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017? 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.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: Application for advance ruling regarding tax incidence on services involving nurturing, nursing, and maintenance of plants and trees.
Analysis: The application was filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by Gurudev Siddha peeth seeking an advance ruling on whether services provided by a contractor for nurturing, nursing, and maintaining flowers, fruits, and greenery to the Applicant Trust give rise to any tax liability under the CGST Act and MGST Act. The preliminary hearing took place on 03.04.2018, during which the applicant was advised to amend the application as it was filed in a joint name. The applicant submitted a revised application, and the final hearing was scheduled for 21.08.2018. However, the applicant requested to withdraw the application in a letter dated 14.08.2018, which was received on the same day via email. The authority allowed the applicant to withdraw the application voluntarily and unconditionally without delving into the merits or detailed facts of the case. In the order issued under section 98 of the CGST Act and MGST Act on 20.08.2018, the application filed by Gurudev Siddha peeth was disposed of as withdrawn unconditionally. The reference number and dates of the original and revised applications were mentioned in the order, confirming the withdrawal of the application without any further adjudication on the tax implications of the services in question.
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