In Re : M/s. Manipal Academy For Higher Education
GST
2018 (6) TMI 1125 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – [2018] 2 GSTL (AAR) 108 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 23-4-2018
Advance Ruling No. KAR ADRG 07/2018
GST
Mr. Harish Dharnia, Member And Dr. Ravi Prasad M. P., Member
For The Represented : Sri Prashanth Bhat And Mrs. Nidhi Lukose, Chartered Accountants And Authorised Representatives
RULING
M/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udupi, Karnataka – 576 104. (herein after referred to as 'MAHE' / 'Applicant) having GSTIN number 29AAETM8695B1Z4, have filed an application, on 04.12.2017, for advance ruling under Section 97 of CGST
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ndidate will be required to pay pre-specified compensation to MAHE, that is linked to the course fee.
* Discontinuance of course for any reason.
* Candidate getting debarred from continuing with the course on disciplinary grounds.
* Candidate does not join employment with MAHE / affiliated hospitals.
* Candidate discontinues employment prior to expiry of 3 years from appointment.
* Employment of the candidate gets terminated on disciplinary grounds prior to expiry of 3 years of employment.
3. In view of the above, the Applicant has sought for Advance Ruling on the following questions:
i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is l
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i. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants, attended the personal hearing proceedings, held on 09.01.2018 and presented their submissions. The Applicant, vide their letter MAHE/TAX/GST-8/17-18 dated 19.02.2018, informed that they intend to withdraw the Advance Ruling Application and requested to permit them to withdraw the application.
FINDINGS & DISCUSSION:
6. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants during the personal hearing. We also considered the issue/transaction(s) involved on which advance ruling is sought by the applicant, relevant facts of the transaction
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