AAR: Rendering manpower/security services a ‘pure service’, exemption eligibility depends on nature of services

Gujarat AAR holds applicant eligible to claim exemption benefit for pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities; Clarifies that eligibility is subject to fulfilment of the condition that the services provided to these entities are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or i...