2018 (9) TMI 442 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Does service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017?
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Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling appli
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tor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The preliminary hearing in the matter was held on 03.04.2D18 and it was pointed out to them that they cannot make application in joint name and therefore were requested to amend application accordingly. The applicant filed revised application on and the Final hearing was fixed for 21.08.2018, but applicant has filed letter dated 14.08.2018 received on 14.08.2018 in this office by email with request to grant the permission to withdraw application. The request of the ap
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