TMI Blog2019 (5) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Mr. P. Venkata Subba Rao, Member (Technical) Shri S. Thirumalai, Advocate for the Assessee. Shri C. Mallikarjun Reddy, Superintendent/AR for the Revenue. ORDER Per: P.V. Subba Rao. 1. These two applications for Rectification of Mistake are filed by the assessee and the revenue against final order A/30137/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was inserted as follows: vocational training institute means an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961). Thus, from 27.02.2010 the assessee M/s ISB were clearly not covered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s addressed by this bench in the case of Institute of Chartered Financial Analysts of India [2018 (10) GSTL 444 (Tri-Hyd)], in which it was held that the benefit of exemption for the period between these two notifications is available. Revenue had appealed against this order of the Tribunal and the Hon ble Supreme Court dismissed their appeal as reported in 2018 (16) GSTL J79 (SC). Thus, the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned final order the words they would be exempted up to September, 2010 may be read as they would be exempted up to 27.02.2010 . B. In Para 13, the words Consequently, the demand for the period July, 2003 to September, 2010 needs to be set aside and we do so. As far as the period October, 2010 ...... may be read as Consequently, the demand for the period July, 2003 to 26.02. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
