AAAR : Deems AAR ruling as inoperative citing divergent opinions among AAAR members

West Bengal AAAR holds that in view of divergent opinion between Members of Appellate Authority in respect of stuffing tea in pouches and supplying the said tea bags, no Advance ruling can be issued; AAR had held that services provided by way of packing of tea bags under a contract is a ‘composite supply’ where service of manufacturing tea bags from physical inputs owned by HUL is the principal supply; One AAAR Member holds that services of appellant to HUL is classifiabl...