ISSUE:
Whether the partial amount recovered from the employees for facilitating transport would be construed as a supply of service by the Applicant?
If such service is construed as supply, then how will the value of said supply be determined keeping in mind that employee and the Applicant are related parties as per GST law?
RULE:
The facilities provided to their employees that are not integrally connected to the functioning of the business cannot be construed as a supply.