Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Universities qualify as educational institutions under paragraph 2(y)(ii) of Notification No. 12/2017-Central Tax (Rate) because they provide curriculum-based education leading to qualifications recognised by law and are empowered to prescribe curriculum, conduct examinations and award degrees. Services relating to the conduct of examinations were held to include ancillary and incidental activities with a direct and proximate nexus to the exam process. On that basis, printing of examination question papers supplied to universities was treated as an integral examination-related service and remained exempt from GST under Serial No. 66(b)(iv).
Universities qualify as educational institutions under paragraph 2(y)(ii) of Notification No. 12/2017-Central Tax (Rate) because they provide curriculum-based education leading to qualifications recognised by law and are empowered to prescribe curriculum, conduct examinations and award degrees. Services relating to the conduct of examinations were held to include ancillary and incidental activities with a direct and proximate nexus to the exam process. On that basis, printing of examination question papers supplied to universities was treated as an integral examination-related service and remained exempt from GST under Serial No. 66(b)(iv).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
