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Here the Appellant is the recipient of service and is seeking a ruling on the tax liability of a transaction made by the supplier of service. It is already clear that the Authority is not competent to determine the classification of a service supplied by the third party who is not the applicant seeking the ruling. Therefore, the place of supply of the transaction undertaken by Beacon US to the Appellant also cannot be determined by the Authority.

Advance Ruling- The Appellant is engaged in providing human resource consulting services, employee assistance services to its corporate customers across India or outside India. The Appellant is a part of a multi-national group and is a subsidiary of Workplace Options LLC.

The Appellant is engaged in providing human resource consulting services, employee assistance services to its corporate customers across India or outside India. The Appellant is a part of a multi-national group and is a subsidiary of Workplace Options LLC.

The lower Authority held that no ruling can be given on the questions raised by the applicant as it involves determination of place of supply which is beyond the jurisdiction of the Advance Ruling Authority. The Appellant is before us in appeal on the limited aspect that the dismissal of their application by the lower Authority on the grounds of jurisdiction is incorrect and bad in law.

The short point for determination by us is whether the lower Authority was correct in not giving a ruling on the grounds that determination of place of supply is beyond the jurisdiction of the Authority.

Here the Appellant is the recipient of service and is seeking a ruling on the tax liability of a transaction made by the supplier of service. We have already made it clear that the Authority is not competent to determine the classification of a service supplied by the third party who is not the applicant seeking the ruling. Therefore, the place of supply of the transaction undertaken by Beacon US to the Appellant also cannot be determined by the Authority.

Held that- This authority uphold the order passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Workplace Options India Pvt Ltd, stands dismissed on all accounts.

Here the Appellant is the recipient of service and is seeking a ruling on the tax liability of a transaction made by the supplier of service. It is already clear that the Authority is not competent to determine the classification of a service supplied by the third party who is not the applicant seeking the ruling. Therefore, the place of supply of the transaction undertaken by Beacon US to the Appellant also cannot be determined by the Authority.

Held that- This authority uphold the order passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Workplace Options India Pvt Ltd, stands dismissed on all accounts.