2018 (10) TMI 300 - AAR - GST

Withdrawal of Advance Ruling application - Whether clarification F.No 354/03/2018 dt.08.01.2018 is also applicable to Industrial Canteen ? Held that - In the matter personal hearing was fixed for 28.7.2018 but no one appeared on the stipulated date from applicant side and vide their letter, which was received on 06.08.2018 informed about withdrawal of their application and requested to drop the verification and examination of the said Application - The application is dismissed having been withdrawn by the applicant.

Summary

Issues Involved:
1. Submission of the applicant regarding the classification of services under GST.
2. Interpretation of clarification F.No 354/03/2018 and its applicability to "Industrial Canteen."

Analysis:

1. Submission of the Applicant:
The applicant, M/s. Forbes Facility Services Private Limited, a GST registered company providing catering services to various business segments, including Corporate and Universities, submitted that they prepare food at recipient premises or within offices using their manpower and infrastructure provided by the establishment. They charge GST at 18% under heading 996333 for outdoor catering services.

2. Interpretation of Clarification F.No 354/03/2018:
The main issue to be decided was whether the clarification F.No 354/03/2018 dated 08.01.2018 is applicable to "Industrial Canteen." However, due to the non-appearance of the applicant during the fixed personal hearing, the applicant informed through a letter of their withdrawal from the application. Consequently, the ruling authority dismissed the application as withdrawn by the applicant.

In conclusion, the ruling was made based on the withdrawal of the application by the applicant, leading to the dismissal of the case. The applicant's submission regarding the classification of services under GST and the interpretation of the clarification F.No 354/03/2018 for "Industrial Canteen" could not be fully addressed due to the withdrawal of the application. The ruling highlighted the importance of timely appearance and participation in proceedings before the authority for a comprehensive resolution of the issues raised.