2020 (1) TMI 792

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..... oods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to the service/s being received by them. Therefore the instant application is beyond the jurisdiction of this authority and hence is liable for rejection. The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the CGST Act 2017. - KAR ADRG .....

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..... premises, on lease, measuring 5773 sq. ft. of super built up area on the first floor of the commercial building known as Prestige Plaza situated at Yelahanka, Bengaluru, under the lease deed dated 08.03.2019, to run the restaurant and food catering services. The applicant is required to pay rent , car parking charges , security deposit , DG consumption charges and maintenance charges and .....

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..... o the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant. In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to the service/s being received by them. Therefore the insta .....

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