2018 (7) TMI 1491

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....ashanth Bhat And Mrs. Nidhi Lukose, Chartered Accountants And Authorised Representatives ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udipi, Karnataka - 576 104. (herein after referr....

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....rance companies upon which they will be provided with certain facilities at concessional rates. The applicant shall be obliged to collect premium from the beneficiaries and pass on the same to the insurance companies for the provision of insurance services. 3. In view of the above, the Applicant has sought for Advance Ruling on the following question: i. Whether collections made by the appli....

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....g proceedings, held on 09.01.2018 and presented their submissions. The Applicant, vide their letter MAHE/TAX/GST-8/17-18 dated 19.02.2018, informed that they intend to withdraw the Advance Ruling Application and requested to permit them to withdraw the application. FINDINGS & DISCUSSION: 6. We have considered the submissions made by the Applicant in their application for advance ruling as we....