Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
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