Held - In the instant case, the AAR stated that the activity of conducting examinations by the appellant squarely falls under Heading 9992 (which c.....

Held - On reading the Agreement the applicant entered with the Education Board for the year 2021 and 2022, we find that applicant supplies services.....

Held - Supply of services related to: -

(i) Online and offline printing of Pre-Examination items such as Registration Certificate, Examinatio.....

Held - It is observed that the Notification no. 12/2017-Central Tax (Rate) dated 28.06.17 (Sr.No.1) clearly provides exemption to Services by an en.....