2018 (9) TMI 444 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods) – transportation of specified goods involves movement through air also which is supplementary/ incidental to the transportation by road – eligibility for exemption under N/N. 12/2017-Central Tax(Rate) dated 28 June, 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without going into the merits or detailed facts of this advance ruling application – application disposed off as withdrawn.
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vices of temporary storage of such goods, would be eligible for exemption under Entry No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017? 2. Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road? The preliminary hearing in the matter was fixed on 05.09.2018 but the applicant has filed letter dated 04.092018 received on in this office requesting to allow withdrawal of the application filed on 01.08.2018. 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 adva
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