https://www.taxtmi.com/caselaws?id=375294 Manpower services such as security, housekeeping and similar support services supplied to a hospital-cum-medical college and a state university were held not to fall within Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) or the corresponding State notification. The exemption was confined to services provided to an educational institution only in the limited cases covered by clause (b), and the proviso restricted that benefit to institutions providing pre-school education and education up to higher secondary level or equivalent. Because the recipients were involved in higher education and medical education, the exemption could not be extended by implication, and the services remained taxable. en-us Wed, 20 Jun 2018 00:00:00 +0530 Thu, 06 Mar 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375294 Manpower services such as security, housekeeping and similar support services supplied to a hospital-cum-medical college and a state university were held not to fall within Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) or the corresponding State notification. The exemption was confined to services provided to an educational institution only in the limited cases covered by clause (b), and the proviso restricted that benefit to institutions providing pre-school education and education up to higher secondary level or equivalent. Because the recipients were involved in higher education and medical education, the exemption could not be extended by implication, and the services remained taxable. Case-Laws GST Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375294