https://www.taxtmi.com/caselaws?id=402834 The court ruled that the services provided by the applicant did not fall under the scope of clause 5(f) of Schedule II to the Central Goods and Service Tax Act, 2017. Additionally, the services related to the collection of hire charges for temporary transfer of the right to use goods from government entities were not exempt under Sr. No. 3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. The judgment highlighted that the exemption sought by the applicant depended on the specific contracts and services provided, emphasizing the need for clear evidence and alignment with the defined criteria. en-us Fri, 03 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402834 The court ruled that the services provided by the applicant did not fall under the scope of clause 5(f) of Schedule II to the Central Goods and Service Tax Act, 2017. Additionally, the services related to the collection of hire charges for temporary transfer of the right to use goods from government entities were not exempt under Sr. No. 3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. The judgment highlighted that the exemption sought by the applicant depended on the specific contracts and services provided, emphasizing the need for clear evidence and alignment with the defined criteria. Case-Laws GST Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402834