2019 (1) TMI 326

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....Y (2957) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Mihir Joshi, Senior Advocate, learned counsel with Ms. Disha Nanavati, learned advocate for the petitioners, submitted that the impugned show cause notice dated 20.04.2018 has been issued under section 73 of the Finance Act, 1994. It was submitted that the provisions relating to service tax contained in the Finance Act, 19....

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....e notice is to examine whether the Boards / Universities referred to herein above fall under the definition of "Educational Institutions" or not. 3. Reference was made to Notification No.14/2018Central Tax (Rate) dated 26.07.2018 whereby in paragraph( o)(ii) of Notification No.12/2017Central Tax (Rate) dated 28.06.2017, in the explanation, after clause (iii), the following clause has been inserte....