Sarj Educational Centre, In re
Date: June 25, 2019
Subject Matter
Multiple services provided to a recipient based on the need of the recipient does not constitute Composite supply. AAR ruling upheld.
Summary
The Applicant is stated to be the owner of a private boarding house and is providing services of lodging and food exclusively to the students of a secondary school, run by a Charitable Society, namely Sunshine Educational Society. He seeks a ruling o…
1. This Appeal has been filed by the M/s Sarj Educational Centre (hereinafter referred to as “the Appellant”) on 29.03.2019 against Advance Ruling Order No. 42/WBAAR/2018-19 dated 26.02.2019, pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s. Sarj Educational Centre. 2. The Appellant is stated to be the owner of a private boarding house and is providing se…