AAR: Denies exemption to Institute providing coaching, food & accommodation facility to CA/ICWA aspirants/students

Andhra Pradesh AAR denies exemption to educational institution providing coaching to students for Chartered Accountancy Certificate (CA), Cost and Works Accountancy Certificate (ICWA) and Intermediate Certificate (Higher Secondary Education) w.r.t. the educational services, accommodation services and catering services provided to its students; Deduces that the coaching services provided for the said courses do not fall under the definition ‘educational institution’ as def...