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LOYALTY SOLUTIONS AND RESEARCH PRIVATE LIMITED
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH

Pet. Counsel

Sandeep Chilana

Atulya Kishore

Res. Counsel

Petitioner / Applicant	LOYALTY SOLUTIONS AND RESEARCH PRIVATE LIMITED
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Haryana
Date	Apr 11, 2018
Order No.	HAR/HAAR/R/2017/18/4
Citation	2018(4) TAXREPLY 113
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Section 2

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ORDER
The applicant namely M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPL). owns and operates a reward point based loyalty programme that is integrated towards it partners and their customers. Under this programme, LSRPL is providing certain services to its clients/partner, such as M/s Nice Chemicals Pvt. Ltd. (NICE). The applicant is managing the customer loyalty programme for its clients/partners such as NICE, which is based on issuance of reward points, also known as payback points by the applicant to end customers. These reward/payment points have value of 0.25 INR each. 2. The party has submitted a copy of the Agreement with M/s Nice Chemicals Pvt. Ltd. (NICE), as a representative Agreement in support of its argument. Since this Agreement made with a specific partner/ client, namely, NICE, this Agreement may be considered as the prototype of all Agreements made with various clients/ partners and all discussions regarding the Agreement is to be taken as relevant to and ....