MEL Training and Assessment Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- May 2, 2022
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, Vivek Arya
Subject
Services provided to an educational institution i.r.o Recruitment Examination (for recruitment of employee) and Semester/Course examination are not exempted
Summary
Ques-1 Whether the service provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017- Central Tax (Rate) . Answer – We find that the applicant is providing services in respect of (i) Recruitment Examination…
Judgement
1. M/s MEL Training and Assessment Limited , 03/294, Ground Floor, Vastu Khand-3, Gomti Nagar, Lucknow- 226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAFCA8287M2ZW. 2. The applicant has submitted as under- (i) the applicant is engaged in the business of providing exam, certification and other allied services including various types of surveys…