Take Off Academy, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 30, 2018
- Type:
- Advance Ruling
- Members:
- R.B. MANKODI AND G.C. JAIN
Subject
Application seeking advance ruling on an issue intrinsically related to 'Place of supply' cannot be admitted.
Summary
The applicant is contracted organization providing facilities/services for electronic delivery of test in India to M/s. Pearson VUE. . The applicant Take Off Academy has filed application seeking advance ruling on following questions – (…
Judgement
1. The applicant Take Off Academy has filed application seeking advance ruling on following questions – ( a ) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001 dated 31st July, 2017 for conducting test on behalf of M/s. Pearson VUE in India is export of services u/s 16(1)(a) of the IGST Act or not ? ( b ) If the answer of the above question is negative then tran…