https://www.taxtmi.com/caselaws?id=408748 The applicant, a security services provider, sought exemption eligibility for services to Indian Institute of Technology Madras under Serial No. 66 of Notification No. 12/2017-Central Tax (Rate). The exemption did not apply as IIT Madras did not meet the criteria as an educational institution under the notification. Additionally, security services provided to educational institutions were not considered functions of Panchayats or Municipalities, thus not qualifying for the nil tax rate under Serial No. 3 of the notification. The applicant's request to withdraw the application seeking exemption for security services to IIT Madras was allowed. en-us Fri, 07 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408748 The applicant, a security services provider, sought exemption eligibility for services to Indian Institute of Technology Madras under Serial No. 66 of Notification No. 12/2017-Central Tax (Rate). The exemption did not apply as IIT Madras did not meet the criteria as an educational institution under the notification. Additionally, security services provided to educational institutions were not considered functions of Panchayats or Municipalities, thus not qualifying for the nil tax rate under Serial No. 3 of the notification. The applicant's request to withdraw the application seeking exemption for security services to IIT Madras was allowed. Case-Laws GST Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408748