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NATIONAL DAIRY DEVELOPMENT BOARD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Hardik Shah
Res. Counsel
Na

Petitioner / Applicant

NATIONAL DAIRY DEVELOPMENT BOARD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Feb 22, 2019
Order No.

GUJ/GAAR/RULING/2019/02

Citation

2019(2) TAXREPLY 576
Original Order
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ORDER

As per the submission of the applicant, NDDB is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act). Besides providing technical assistance and administrative & managerial services to promote, plan and organize programmes for the purpose of development of dairy and other agricultural industries and biological industries on a nationwide basis. It has allowed the ‘Anandalaya Educational Society’, an education institution created by NDDB by way of trust, to occupy and use the building and premise owned by NDDB within its campus through a lease deed at very nominal amount for enabling the institute to grow and prosper which eventually would encourage the activity of education. 1.1 The applicant further submitted that Service Tax did not envisage any kind of fair value concept and therefore the trust did not have to suffer the burden of service tax on the receipt of renting of immovable property. With ....

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