Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not...

Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not claimed to be satisfying the condition of 90 per cent or more participation by way of equity or control. - the appellant Nirma University cannot be termed as “Governmental Authority” within the definition of the said expression under clause (zf) of para 2 of Notification No. 12/2017-Central Tax. - Benefit of exemption not available - AAAR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X