Facts
M/s Columbia Asia Hospitals Private Limited, (hereinafter
referred to as Applicant), is operating in six different states. It
has its India Management Office (IMO) i.e. the Corporate Office in
Karnataka and some of the activities for all the units with respect
to accounting, administration and maintenance of IT system are
carried out by employees from IMO.
Issue
Whether activities performed by the employees of corporate
office (such as accounting, administrative and IT system
maintenance) for branch offices locatedin other states (distinct
persons) shall be treated as supply?
Findings
In order to answer the above, reference was made to entry no. 2
of Schedule 1 which deals with the activities that are to be
treated as supplies even if made without consideration:-
