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TMI Blog2021 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... GIMS - HELD THAT:- To the extent the petitioner-society imparts education through its Special Purpose Vehicle-MGIMS, the society would also be eligible to be termed as educational institution and therefore, entitled for seeking exemption from the requirement of registration and GST liability, is the submission of the society. This contention of the petitioner, as seen from both the orders challenged here, has neither been considered nor has it been answered specifically by these authorities. The authorities ought to have considered this contention independently of the activity of MGIMS and in the light of the manner in which the aims and objects of the society is fulfilled by the petitioner-society. - Such exercise having not been don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be exempt from the liability of payment of any general service tax on the services that it renders in the field of education. 5. The petitioner-society entertained the aforestated opinion firmly. Nevertheless, the petitioner-society under the provisions of the GST Acts, filed an application for seeking Advance Ruling of the respondent Nos.2 and 4 on the question of its exemption from the requirement of registration and liability to pay service tax. The petitioner-society made following prayer in the application: a. In view of the facts and circumstances and also uncontroversial status of law relating to the Applicant Society being educational institution having supported by the documents attached herewith, it cannot be labelled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the authority, by it s ruling dated 4th May 2019 answered the questions to the effect that as Mahatma Gandhi Institute of Medical Sciences ( MGIMS for short) run by the petitioner-society is the entity which actually imparts education, the petitioner-society could not be termed as educational institution and therefore, would not be entitled to seek any exemption from the requirement of registration and tax liability. 8. The Ruling, dated 4th May 2019, was challenged by the petitioner-society before the Appellate Authority by name Maharashtra Appellate Authority for Advance Ruling for Goods and Service Tax. The Appellate Authority upheld the Ruling of the First Authority by its order dated 13th December 2019 giving the same reasons. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability and this is on the ground that the petitioner-society could be considered to be a society having been established with the predominent object of imparting education and therefore, the society would be entitled to have status of an educational institution . This question, of course, has been answered by the first Authority as well as appellate Authority by saying that the petitioner-society could not claim itself to be an educational society , but the reason given by both these authorities is not related to the activities or the business, the aims and objects of the petitioner-society. The reason given by both these authorities is that the petitioner-society is not an educational institution because the activity of imparting edu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically by these Authorities. 13. In the result, we pass the following order: i) The petition is allowed. ii) The impugned orders are hereby quashed and set aside. iii) The matter is remanded back to the Maharashtra Authority for Advance Ruling, Mumbai for fresh consideration and appropriate decision, in accordance with law, as expeditiously as possible and preferably within three months from the date of appearance of the petitioner before it. iv) The petitioner-society shall appear before the Maharashtra Authority for Advance Ruling, Mumbai on 15th September 2021 at 11:00 a.m. v) The interim relief given by this Court to the petitioner-society vide order dated 6th July 2020 shall continue till the decision is rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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