2019 (1) TMI 326

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..... econdary Education Board and (iv) Gujarat Technological University - activity of result processing and pre/post examination facilities provided to these institutions - taxable service or not - Held that:- Issue Notice returnable on 23.01.2019. By way of adinterim relief, the further proceedings pursuant to the impugned show cause notice dated 20.04.2018 are hereby stayed. - R/SPECIAL CIVIL APPLIC .....

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..... use notice, it was pointed out that the petitioners have been called upon to show cause as to why the activity of result processing and pre/post examination facilities provided to (i) Maharashtra State Council of Examinations, (ii) Maharashtra State Board of Secondary and Higher Secondary Education, (iii) Gujarat Secondary and Higher Secondary Education Board and (iv) Gujarat Technological Univers .....

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..... f conduct of examination to the students . It was submitted that therefore, the show cause notice itself is misconceived. 4. Reference was made to a decision of the Gujarat Authority For Advance Ruling Goods And Services Tax dated 23.08.2018 in Advance Ruling No.GUJ/GAAR/R/2018/6 wherein, it has been ruled that the services provided by the applicant therein to educational institutions by way of .....

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