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2019 (7) TMI 846

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..... DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by: Sri. Badrinath N.R., Partner, Singhvi, Dev Unni, Chartered Accountants ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s. Urbanac Projects Private Limited, Sy.No.32/1, Ground Floor, .....

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..... s, in the pre-GST regime, and paid service tax on such advances received. The Applicant submits that VAT was neither paid nor payable on such advances as there was no transfer of property in goods. In view of the above, the Applicant sought for Advance Ruling on the following question. (i) How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime? .....

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