Classification of Service — The applicant, intend to let out a residential dwelling to a firm who in turn sublets the said premises to Individuals, Families and Corporates for residential purposes. In this regard the applicant sought advance ruling as to “Whether letting out the residential dwelling to a firm results in supply of service ?” Held that— The application filed by the Applicant for advance ruling is disposed off as withdrawn. — C. Ramappa, In Re… [2020] 22 TAXLOK.COM 100 (AAR-Karnataka)