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    <description>The authority ruled that the applicant incorrectly classified the manpower services provided to government entities as exempted services under Notification 12/2017. The services did not relate to any function entrusted to a Panchayat or Municipality as required for exemption. Additionally, the applicant&#039;s claim for exemption under Sl.No.3 of the same notification was also denied as the services provided did not meet the criteria specified.</description>
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      <description>The authority ruled that the applicant incorrectly classified the manpower services provided to government entities as exempted services under Notification 12/2017. The services did not relate to any function entrusted to a Panchayat or Municipality as required for exemption. Additionally, the applicant&#039;s claim for exemption under Sl.No.3 of the same notification was also denied as the services provided did not meet the criteria specified.</description>
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