BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR
In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024
ITA 596/JPR/2023[2024-2025]Status: DisposedITAT Jaipur20 Feb 2024AY 2024-2025
For Appellant: Shri Sanjeev Jain, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 11(1)(c)Section 12ASection 80GSection 80G(5)(iii)
provisions of section 13, in the present case, Place of Supply will be the\nLocation of Service Recipient. As per Section 2(93) of the CGST Act, 2017, ‘Recipient'\nIS defined as the Person who is liable to pay consideration. Hence, in our case, Service\nRecipient are those entities
