No Advance Ruling to be Issued when Application is Filed After Work/Activity/Supply is Completed: AAR
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- Last Updated on 18 July, 2023
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Case Details: Authority for Advance Rulings, Maharashtra Aryan Contractor (P.) Ltd., In re - [2023] 152 taxmann.com 370 (AAR-MAHARASHTRA)
Judiciary and Counsel Details
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- Rajiv Magoo & T.R. Ramnani, Member
Facts of the Case
The applicant was engaged in providing works contract services. It filed an application for advance ruling to determine taxability of liquidated damages which can be levied on applicant in case of delay beyond contractual completion date.
AAR Held
The Authority of Advance Ruling noted that the due date for completion of the impugned contract was 31.12.2019 and in case of delay, liquidated damages to be levied on the applicant. However, the applicant had not brought anything on record to show that it had not completed the impugned works order on or before 31.12.2019.
The advance ruling can be only in relation to supply being undertaken or proposed to be undertaken but in the present case, the application was filed approximately one year after the impugned work/activity/supply was scheduled to be completed. Therefore, it was held that the question raised by applicant cannot be answered as supply was supposed to have been completed on contractual completion date.
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