Sahitya Mudranalaya Private Limited Vs Additional Director General (Gujarat High Court)
Date: January 28, 2020
Subject Matter
Services to Examination Boards and Universities Qualify for Educational Institution Service Tax Exemption
Summary
The High Court allowed the petitions, quashing the show-cause notices issued to the petitioners. The Court held that services provided by the petitioners to various examination Boards and Universities are exempt from service tax as these entities qua…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. The learned senior standing counsel waive service of notice of rule on behalf of the respective respondents forthwith. Since the controversy involved in both these petitions is the same, they were taken up for hearing together and are decided by this common judgment. 2. The facts of the case in Special Civil Application No. 20748 of 2018 are…