Education Services provided are supply if employee-employer relation not established

In re Rahul Goyal (GST AAR Rajasthan) In the instant case, the applicant intends to provide Educational and Training Services to its service recipient i.e. M/s Mentors Eduserv on the basis of section 13 of the agreement dated 10.02.2020. on gone through the section 13 of the agreement, we find that there is no establishment of term ’employment’. Hence, activity or transaction between service provider i.e. applicant and service receiver i.e. M/s Mentors Eduserv does not constitute employee-employer relation. Thus, we find that this activity or transaction is not covered under entry ...