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2022 (2) TMI 1100 - AAR - GSTLevy of GST - providing educational related services - employee employer relationship - nature of services provided and that offered by the prospective service recipient are same - Whether the services under consideration will be covered under entry 1 of schedule III of RGST/ CGST Act or not? - HELD THAT:- The agreement has been entered into on a "principal to principal" basis and there is no scene in respect of any employment. Hence, it can be said that there no Service is provided by an employee to the employer in the course of or in relation to any employment in the instant case. Thus, the provisions of entry no. 1 of schedule III of the GST act are not applicable. In the instant case, the applicant intends to provide Educational and Training Services to its service recipient i.e. M/s Mentors Eduserv on the basis of section 13 of the agreement dated 10.02.2020. on gone through the section 13 of the agreement, we find that there is no establishment of term 'employment'. Hence, activity or transaction between service provider i.e. applicant and service receiver i.e. M/s Mentors Eduserv does not constitute employee-employer relation - thus the activity or transaction is not covered under entry no. 1 of the Schedule III of the act and resulted in a 'supply of service' as per Section 7 of the CGST Act, 2017 and tax will be leviable under section 9 of the CGST Act, 2017 and valuation thereof will be done as per section 15 of the CGST Act, 2017. The services under consideration will not be covered under entry 1 of schedule III of RGST/ CGST Act, 2017.
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