Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition Programme Kerala' falls under the taxable service or not - The Authority for Advance Ruling evaluated ASAPK's status as an educational institution and the approval status of its vocational education courses. The Authority emphasized the requirement for registration with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, for availing exemption. Citing a Supreme Court ruling, the Authority stressed the strict interpretation of exemption notifications and the burden of proof on the assessee. Due to ambiguity and lack of supporting evidence, ASAPK's claim for exemption denied.
Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition Programme Kerala' falls under the taxable service or not - The Authority for Advance Ruling evaluated ASAPK's status as an educational institution and the approval status of its vocational education courses. The Authority emphasized the requirement for registration with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, for availing exemption. Citing a Supreme Court ruling, the Authority stressed the strict interpretation of exemption notifications and the burden of proof on the assessee. Due to ambiguity and lack of supporting evidence, ASAPK's claim for exemption denied.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
