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PRINCIPAL COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE vs. M/S INOX LEISURE LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Rohit Jain
Adarsh Somani

Petitioner / Applicant

PRINCIPAL COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE
Respondent M/S INOX LEISURE LTD
Court

NAA (National Anti Profiteering Authority)

Date Sep 8, 2020
Order No.

60/2020

Citation

2020(9) TAXREPLY 3319
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ORDER

1. The present Report dated 31.01.2020 has been furnished by the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation in line with Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 22.05.2019 was filed by the Applicant No. 1 against the Respondent alleging profiteering in respect of supply of 'Services by way of admission to exhibition of cinematography films where the price of admission ticket was above one hundred rupees' despite reduction in the rate of GST from 28% to 18% w.e.f. 01.01.2019. In the said application it was alleged by the Applicant No. 1 that the Respondent was selling the movie tickets of value of ₹ 250/-, ₹ 200/- and ₹ 150/- at the same prices after the reduction in the rate of GST from 28% to 18%, vide Notification No. 27/2018- Central Tax (Rate) dated 31.12.2018 and instead had increased the base prices resulting ....

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