AAR: Manpower provided to Governmental Authority for support services not exempt

Karnataka AAR rules that applicant rendering services of providing manpower such as data entry operator, field engineer, senior software professional etc. to Karnataka Rural Road Development Agency (KRRDA) is not entitled to exemption under Entry No. 3 of Notification No. 12/2017- CT (Rate) dated June 28, 2017; Observes that recipient of services i.e. KRRDA is a Governmental Authority as it is involved in the creation of rural infrastructure like roads in the villages wh...