https://www.taxtmi.com/caselaws?id=402038 The Appellate Authority upheld the ruling of the AAR, Odisha, stating that the services provided by the Appellant do not qualify for exemption under Entry No. 72 of Notification No. 12/2017-Central Tax (Rate). The appeal was rejected, confirming that the services provided to OKCL do not meet the exemption criteria as they are not directly provided to the government, are not solely part of a training program, and the expenditure is not directly borne by the government. en-us Tue, 29 Sep 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402038 The Appellate Authority upheld the ruling of the AAR, Odisha, stating that the services provided by the Appellant do not qualify for exemption under Entry No. 72 of Notification No. 12/2017-Central Tax (Rate). The appeal was rejected, confirming that the services provided to OKCL do not meet the exemption criteria as they are not directly provided to the government, are not solely part of a training program, and the expenditure is not directly borne by the government. Case-Laws GST Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402038