Application dismissed as withdrawn.
Advance Ruling— Section 98 of CGST Act—The applicant approached the Authority for Advance Ruling to seek clarification whether the educational services provided by his organization are exempted or liable to tax.
The applicant requested that no ruling is required in the matter as the applicant is no longer engaged in the activity of conducting training programmes. The request of the applicant for withdrawal of the application is considered favourably and this authority passed the following order with a direction that fees already paid shall not be refunded and the same stands as forfeited.
Held that— Since the applicant withdrew the application, we find no reason to go into the merits of the case and it is dismissed as withdrawn and therefore no Ruling is given.
Application dismissed as withdrawn.
Advance Ruling— Section 98 of CGST Act—The applicant approached the Authority for Advance Ruling to seek clarification whether the educational services provided by his organization are exempted or liable to tax.
The applicant requested that no ruling is required in the matter as the applicant is no longer engaged in the activity of conducting training programmes. The request of the applicant for withdrawal of the application is considered favourably and this authority passed the following order with a direction that fees already paid shall not be refunded and the same stands as forfeited.
Held that— Since the applicant withdrew the application, we find no reason to go into the merits of the case and it is dismissed as withdrawn and therefore no Ruling is given.