Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Emergency care and life-support courses were treated as structured skill-based training, not public awareness of preventive health or charitable activity under Notification No. 12/2017. The Authority held that training delivered to identifiable participants for consideration, with evaluation, certification and renewal of certificates, did not qualify for exemption under Entry 1, and the same reasoning applied to renewal fees. It also found that the provider was not an educational institution for Entry 66 purposes because the courses were not part of a recognised curriculum or approved vocational education. The services were classified as commercial training and coaching services under SAC 999293 and held taxable at 18%.
Emergency care and life-support courses were treated as structured skill-based training, not public awareness of preventive health or charitable activity under Notification No. 12/2017. The Authority held that training delivered to identifiable participants for consideration, with evaluation, certification and renewal of certificates, did not qualify for exemption under Entry 1, and the same reasoning applied to renewal fees. It also found that the provider was not an educational institution for Entry 66 purposes because the courses were not part of a recognised curriculum or approved vocational education. The services were classified as commercial training and coaching services under SAC 999293 and held taxable at 18%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
