Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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AAAR held that transportation services provided by appellant to school students and staff do not qualify for GST exemption under Serial No.66 of Notification 12/2017-Central Tax (Rate). The contractual arrangements demonstrated that appellant directly supplied transportation services to students/staff with fees collected from parents, while educational institutions neither provided nor received services in the transaction. The exemption notification requires services to be provided by or to educational institutions, which was not established. AAAR emphasized strict interpretation of exemption notifications with burden of proof on claimant. The ruling distinguished previous AAR decisions as non-binding and factually dissimilar, concluding exemption unavailable under present circumstances.
AAAR held that transportation services provided by appellant to school students and staff do not qualify for GST exemption under Serial No.66 of Notification 12/2017-Central Tax (Rate). The contractual arrangements demonstrated that appellant directly supplied transportation services to students/staff with fees collected from parents, while educational institutions neither provided nor received services in the transaction. The exemption notification requires services to be provided by or to educational institutions, which was not established. AAAR emphasized strict interpretation of exemption notifications with burden of proof on claimant. The ruling distinguished previous AAR decisions as non-binding and factually dissimilar, concluding exemption unavailable under present circumstances.
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