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TMI Blog2021 (6) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to IIT Madras. The applicant was informed the above statutory provisions during the hearing held on 09.04.2021 and they stated that they would withdraw the application filed by them in the instant case. Application is allowed to be withdrawn. - TN/16/ARA/2021 - - - Dated:- 7-5-2021 - THIRU SENTHILVELAVAN B., I.R.S AND THIRU KURINJISELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Security and Intelligence Services (India)LTD, Office No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the country. 2.2 On the interpretation of the relevant statutory provisions, they have stated that Serial No. 66 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017, inter alia provides for exemption in relation to certain service availed by educational institutions. The term educational institution is defined under clause (y) of Part 2 of the notification to mean an institution providing services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force ; (iii) education as a part of an approved vocational education course In terms of the aforesaid entry, exemption is only provided inter alia in relation to security services provided by a supplier of service to an educational institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Therefore, the said exemption is not available to any and every kind of educational institution. Thus, in terms of the aforesaid exemption entry, there is no exception carved out in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal authority, the security services supplied by them in relation to the property belonging to IIT Madras would not be entitled to exemption in terms of the Sr. No. 3 of the exemption notification. Whereas, Sr. No. 66 of the exemption notification specifically provides that the exemption thereunder would not apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. IIT Madras as an institute would get covered under the definition of educational institution , since it is engaged in imparting education as a part of a curriculum for obtaining a qualification recognised by law for the time being in force. However, IIT Madras as an educational institution is not engaged in providing pre-school education and education up to higher secondary school or equivalent (i.e. junior college). Since IIT Madras as a technical institute is engaged in imparting under-graduate courses, post-graduate courses and Ph. D programs in the field of engineering, architecture and science, it would not be entitled to the exemption provided under Sr. No. 66 of the exemption notification and hence, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere called for, they stated that no services are provided to IIT Madras. Therefore, the applicant was extended a hearing on 09.04.2021 to re-examine acceptance of the application for ruling. 4.2 The Authorised representative appeared for the hearing virtually. He stated that based on the information given to them they had filed the application seeking the ruling and when documentary evidence was called for by the authority, it was seen that the services are provided to Indian Institute of Information Technology, Design and Manufacturing, Kancheepuram and not Indian Institute of Technology, Madras. The applicant was informed that they had sought the ruling for which no services was provided or proposed to be provided by them. The applicant stated that they would withdraw the application, which was permitted. 5.1 We have carefully examined the application, the documents furnished by the applicant and the oral submissions made by the applicant during the hearing. The applicant has sought ruling stating that they provide security services to IIT Madras and whether the exemption under Sl.No. 3 or Sl.No. 66 of Notification no. 12/2017-C.T.(Rate) dated 28.06.2017 as amended is appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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