Court :
AAR, Kerala
Brief :
In Re: Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] the Logic Management Training Institutes Pvt. Ltd. ('the Appellant') appealed against the AAR, Kerala ruling wherein it was held that institutes imparting education to students for becoming Chartered Accountant ('CA'), Cost Accountancy, Company Secretary ('CS'), Certified Management Accountant ('CMA') etc are not covered under the definition of "educational institution" in Para 2 (y) of the Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017 ('Services Exemption Notification').
Citation :
Order No. AAAR/13/21 dated May 05, 2021
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