The application seeking ruling on the applicability of entry Sl.No. 3 and /or SI.No. 66 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 as amended in respect of Supply of Security services to IIT Madras is allowed to be withdrawn.
Authority for Advance Ruling – Supply of Service provided to IIT – The applicant are providers of security services to various entities. The applicant sought Advance Ruling on as to (i) whether the services provided to Indian Institute of Technology Madras will qualify for exemption under Serial No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution; (ii) whether rate of tax on services provided to Indian Institute of Technology Madras is nil as per Serial no 3 of Notification No 12/2017 - Central Tax (Rate) dated 28th June 2017. The authority observed that the applicant has stated that they provide security service to IIT Madras whereas the documents related to the supply revealed that they provided services to IIITDM, Kancheepuram. The applicant vide their e-mail has stated that due to incorrect information provided, they would like to withdraw their application on the matter and file a fresh plea.
Held that:- The Hon’ble Authority for Advance Ruling allowed the applicant to withdraw the application.