Advance Ruling— In the instant case, the applicant submits that he has entered into a leasing agreement with the Shyama Prasad Mookerjee Port, Kolkata wherein, the SMPK has agreed to lease a industrial plot of land at Taratala Road for a period of thirty years (30 years) for setting up commercial office complex. 

In the case of the applicant, the applicant is seeking an advance ruling on the applicability of the exemption notification basis of the facts given in the application filed and the applicant being a recipient of the service is entitled to have an advance ruling on the said issue raised by the applicant.

If an application is filed by the recipient of goods or services or both on the taxability of his inward supply of goods or services and ruling is pronounced accordingly, such ruling shall be binding only on him and on the concerned officer or the jurisdictional officer of him. In no way, the ruling shall be binding on the supplier of such goods or services.

Held that— Any provisions of the Law, therefore, should not be interpreted in a way which defeats the very purpose of the objective and purpose of the law provision. We are therefore of the view that in the subject application, the applicant cannot seek an advance ruling in relation to the supply where he is a recipient of services.