2018 (6) TMI 1125

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....rashanth Bhat And Mrs. Nidhi Lukose, Chartered Accountants And Authorised Representatives RULING M/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udupi, Karnataka - 576 104. (herein after referred to as 'MAHE' / 'Applicant) having GSTIN number 29AAETM8695B1Z4, have filed an application, on 04.12.2017, for advance ruling under Section 97 of CGST Act,2017, ....

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.... to MAHE, that is linked to the course fee. •  Discontinuance of course for any reason. •  Candidate getting debarred from continuing with the course on disciplinary grounds. •  Candidate does not join employment with MAHE / affiliated hospitals. •  Candidate discontinues employment prior to expiry of 3 years from appointment.....

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....adaraya Pai, Director Finance, authorizing Sri. Prashanth Bhat, Mrs. Nidhi Lukose, Chartered Accountants to represent the applicant / appear, in connection with the proceedings, before the authorities in respect of the instant application for Advance Ruling under CGST / SGST Act'2017. 5. The authorized representatives Sri. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants, attended th....