https://www.taxtmi.com/caselaws?id=375976 The Appellate Authority for Advance Ruling (AAAR) upheld the ruling that services provided by the Appellant to Odisha Knowledge Corporation Limited (OKCL) did not qualify for exemption under Entry No. 72 of Notification No. 12/2017-Central Tax(Rate). The appeal was rejected as the services were not provided to the Government, the total expenditure was not borne by the Government, and the supply included goods and services that were not naturally bundled. Additionally, the transfer of title in goods constituted a supply of goods. The AAAR also condoned the 5-day delay in filing the appeal. en-us Wed, 14 Nov 2018 00:00:00 +0530 Wed, 05 Jun 2019 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375976 The Appellate Authority for Advance Ruling (AAAR) upheld the ruling that services provided by the Appellant to Odisha Knowledge Corporation Limited (OKCL) did not qualify for exemption under Entry No. 72 of Notification No. 12/2017-Central Tax(Rate). The appeal was rejected as the services were not provided to the Government, the total expenditure was not borne by the Government, and the supply included goods and services that were not naturally bundled. Additionally, the transfer of title in goods constituted a supply of goods. The AAAR also condoned the 5-day delay in filing the appeal. Case-Laws GST Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375976