Held - The remaining courses offered by them are in collaboration with the universities and the certificate/degree/diploma for these courses are issued by the respective universities to the students, which are recognized by the law. We observe that the legal status of respective universities is not in dispute. The syllabus for these courses are prescribed by the universities in consultation with the appellant insti.....

Held - We find that the appellant has filed the application within six months of order passed by the GAAR as required under the provisions of Section 102. However GAAR did not pass any order on the appellant's application.

We find that the appellant for the first time has raised additional plea before this appellate authority that their services are exempted as they are also covered by Entry No.3 of Notification No.12/2017-Central Tax da.....

Held - The appellant’s institutions are run by a ‘Charitable Institute’ namely ‘Asian School of Film and TV’, which is recognised and registered under Section 12A/ 12AA of the Income Tax Act.

Right from beginning till 30.06.2017 the activity of the appellant in providing educational /vocational training to their students, is as per the pre-defined curriculum in collaboration with the respective University, is exempt throughout,.....

Held - The applicant is a company enacted under the Company Act, 1956. They are having necessary expertise in the fields of Computer Animation, IT-Infrastructure Management systems and Mobile Computing & Application Education. 

An Agreement and a Memorandum of Understanding (MOU) between the Applicant and the Gujarat University, Ahmedabad for knowledge sharing in the fields of Computer Animation, Mobile Computing & Applicati.....

Held - Since the “Services provided by an educational institution to its students, faculty and staff” is exempt from tax under the Central Goods and Services Tax Act and the applicant qualifies as an educational institution in so far as those courses for which affiliation has been obtained from the University in the State of Karnataka and for which University Curriculum is prescribed and the qualifications recognized by the law for the tim.....