Authority for Advance Ruling — Works Contract service to developer of Residential Complex – The applicant engaged in the business of executing Works Contract service to developer of Residential Complex, Commercial Property, Special Economic Zone. The Applicant received mobilization advances for the work contract services, in the pre-GST regime, and paid service tax on such advances received. The Applicant submitted that VAT was neither paid nor payable on such advances as there was no transfer of property in goods. The Applicant sought an Advance Ruling as to how to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime. The authority after hearing directed the Applicant to revise the application after reframing the questions. The applicant did not file the revised application and requested to withdraw the application.
Held that:- The Hon’ble Authority for Advance Ruling disposed off the application filed by the Applicant as withdrawn.—Urbanac Projects Private Limited, In Re… [2019] 12 TAXLOK.COM 087 (AAR-Karnataka)