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    <title>2024 (4) TMI 146 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>The AAAR Rajasthan set aside the AAR ruling dated 17.06.2022 regarding GST exemption for services provided to Board of Secondary Education for conducting examinations. The appellate authority noted that AAR Rajasthan failed to consider the Calcutta HC judgment in M/s Anmol Industries Ltd. case, which had remanded a similar matter back to AAR for decision on merits. The AAAR remanded the matter back to AAR to decide the application afresh after considering the Calcutta HC precedent and applying settled jurisprudential principles.</description>
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      <title>2024 (4) TMI 146 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
      <link>https://www.taxtmi.com/caselaws?id=750965</link>
      <description>The AAAR Rajasthan set aside the AAR ruling dated 17.06.2022 regarding GST exemption for services provided to Board of Secondary Education for conducting examinations. The appellate authority noted that AAR Rajasthan failed to consider the Calcutta HC judgment in M/s Anmol Industries Ltd. case, which had remanded a similar matter back to AAR for decision on merits. The AAAR remanded the matter back to AAR to decide the application afresh after considering the Calcutta HC precedent and applying settled jurisprudential principles.</description>
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