TMI Blog2018 (6) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? - Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST? Held that:- The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 19.02.2018. Ruling:- The application file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bearing CIN number SBIN17112900289774 for ₹ 5,000/- towards CGST and CIN No. SBIN17112900289857 for ₹ 5,000/- towards SGST both dated 23.11.2017. 2. The Applicant is engaged in provision of educational and health care services to general public. The Applicant enters into agreement with the candidates of post graduate courses to take up employment in the constituent units of MAHE an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? iii. Whether fees forfeited from students on discontinuing the course, before the term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and requested to permit them to withdraw the application. FINDINGS DISCUSSION : 6. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants during the personal hearing. We also considered the issue/transaction(s) involved on which advance rulin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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