NAA : Dismisses non-subscriber's application against DTH service provider sans evidence to prove Section 171 contravention

NAA dismisses application of profiteering u/s 171 of CGST Act, 2017 against a DTH service provider finding that rate of GST was increased to 18% w.e.f. July 01, 2017 from 15% service tax in pre-GST regime, and no ITC benefit accrued to the Respondent which was required to be passed on; Notes that application was filed against DTH Industry in general stating that tax incidence on DTH services prior to GST implementation was 35% (20% Entertainment Tax and 15% Service Tax) while...