In view of the above discussions and findings, we dismiss the appeal and uphold the Advance Ruling dated 03.12.2018 as the same does not suffer from any infirmity or illegality. The AAR has correctly held that the nature of the Applicant’s services is of input services.
States/UT
Appellate orders File
Appeal Order No. & Date
HAAAR/2020-21/01 dated 31.03.2022
AR Order No. and Date, against which Appeal has been filed
HAR/HAAR/R/2018-19/27, dated 03.12.2018
Year