Held - We hold that ITC will be available to the applicant in respect of food and beverages as canteen facility is to be obligatorily provided unde.....

Held - In terms of circular No. 172/04/2022-GST, it is clarified that perquisites provided by the 'employer' to the 'employee' in terms of contract.....

Held - We find that it has been claimed that they are adding 10% mark up cost on the cost of service provider for payment, but did not provided the.....

Held - On a conjoint reading of the above, it is evident that [a] the canteen facility is provided by the applicant to the full time employees of i.....

Held - The first issue to be decided is whether the subsidized deduction made by the applicant from the employees, who are availing food in the fac.....

Held - The first issue is regarding provision of canteen services to the employees of the applicant by the third-party service provider. It is seen.....