Case Law Details
In re Prettl Automotive India Pvt. Ltd. (GST AAAR Maharashtra)
It is observed that all the activities being carried out by the Appellant are either ancillary or incidental to the principal supply, which in this case, is the supply of training services since it is not in dispute that all these activities carried out by the Appellant are towards achieving the main objectives, i.e.. providing training to the candidates, like apprentices, unskilled workers, students, etc. as per the terms and conditions of the Agreement entered with their German Principal, i.e., M/s. Prettl GmbH for which they are receiving consideration from their Principal. It is noteworthy that the Appellant themselves have submitted before this Appellate Authority that they are required to undertake the following activities under the said developed program run by their German Principal M/s. Prettl GmbH for the consideration in the form of financial assistance from its holding company/Principal.-
> Construction of a separate 400 sqm training center within a 2,500 sqm production hall, divided into a theory room and a practical training workshop;
> Implementation of training measures for trainers, apprentices, unskilled workers and students or college graduates as well as integration of teaching content at four educational institutes;
> One-year training of 80 vocational students (20 mechanics and 60 electrical engineers from the Industrial Training Institute Pune and Don Bosco)
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