Commercial Training Center Denied Tax Exemption as Certificates Issued by Board, Not Appellant; Exemption Law Clarified.

Commercial Training Center Denied Tax Exemption as Certificates Issued by Board, Not Appellant; Exemption Law Clarified. https://www.taxtmi.com/highlights?id=38877 Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exempt - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - AT en-us Sat, 14 Apr 2018 07:14:09 +0530 Sat, 14 Apr 2018 07:14:09 +0530 TaxTMI RSS Generator Commercial Training Center Denied Tax Exemption as Certificates Issued by Board, Not Appellant; Exemption Law Clarified. https://www.taxtmi.com/highlights?id=38877 Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exempt - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - AT Highlights Service Tax Sat, 14 Apr 2018 07:14:09 +0530 https://www.taxtmi.com/highlights?id=38877