AAAR : Upholds AAR, denies exemption benefits in respect of ICT project implementation by Non Govt. entity for Govt. aided schools

Odisha AAAR upholds order of AAR that activities undertaken by the appellant under Information and Communication Technology (ICT) project for Govt. aided schools is not eligible for exemption under Entry 72 of Notification No. 12/2017 – Central Tax (Rate); Opines that, appellant has failed to produce any documentary evidence as to how the provision of service to Orissa Knowledge and  Corporation Ltd. (OKCL) qualifies to be a provision of service to Central Govt., State...