M/S NCS Pearson Inc.

The Appellate Authority Allow the Appeal filed by the Principal Commissioner of Central Tax, Bangalore West Commissioner-ate and set aside the ruling give by the Authority for Advance Ruling in KAR ADRG 37/2020 dated 22-05-2020 with regard to the classification of the Type-3 test. The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service.  The appeal filed by the Department is disposed off on the above terms.

States/UT
Appeal Order No. & Date
KAR_AAAR_07_2020-21_13.11.2020_PCCTB
AR Order No. and Date, against which Appeal has been filed
NO.KAR.ADRG 37 /2020 dated 22-05-2020
Year