2018 (9) TMI 441 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – supply to SEZ units or not? – Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ? – Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units” can be treated as supply to SEZ units or not? – Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service?
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Held that:- The request of the applicant to wit
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g questions : 1. Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ? 2. Can supply of services in the hotel accommodation provided by hotel to the employees and guests of SEZ units can be treated as supply to SEZ units or not ? 3. Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ? The preliminary hearing in the matter was held on 17.07.2018 and the Final hearing was held on for 07.08.2D18 and further applican
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