Denies exemption to services provided for ICT project implementation in schools, upholds AAR

Odisha AAAR affirms AAR, denies exemption to services provided by the Appellant (a PSU under the administrative control of Dept. of Telecommunications) to Odisha Knowledge Corporation Limited (OKCL) w.r.t. implementation of Information and Communication Technology (ICT) project under BOOT model, under Entry no. 72 of Notification No. 12/2017-Central Tax dated June 28, 2017; Derives that Applicant is engaged in consultancy and engineering services pertaining to cellular techno...