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PRINCIPAL COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE HYDERABAD vs. PRASAD MEDIA CORPORATION PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
M.v.s Sridhar
T.subba Rao

Petitioner / Applicant

PRINCIPAL COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE HYDERABAD
Respondent PRASAD MEDIA CORPORATION PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 7, 2020
Order No.

37/2020

Citation

2020(7) TAXREPLY 2647
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ORDER

1. The present Report dated 30.10.2019 has been received from the Applicant No. 2, i.e. the Director-General of Anti-profiteering (DGAP) after a detailed investigation in line With Rue 129 (6) of the central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicant No, 1 had filed an application dated 28.01.2019 under Rule 128 of the CGST Rules, 2017 alleging profiteering by the Respondent in respect of the supply of “Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees” despite the reduction in the rate of GST from 28% to 18% W.e.f. 01.01.2019. Along with the application, Applicant No. had also submitted the APAF-I Form, copies of cinema tickets issued in the pre and post rate reduction period and the details of the GST paid. 2. Vide his Report, the DGAP has reported that Applicant No. 1 had alleged that the base price of ‘2D Movie’ ....

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