Supply of service to Companies cannot be regarded as Service to Govt: AAAR

In re IL & FS Education and Technology Services Limited (GST AAAR Odisha) We notice that the Authority for Advance Ruling. Odisha, in their findings (para 5 3 of the Order)has clearly observed that OKCL was promoted by the Higher Technical education department Govt of Odisha and was incorporated under the Compares Act 1956 as a public limited company to create new paradigm in education and development through universalization and integration of Information Technology in teaching learning and educational management processes in particular and socio economic transformative processes in gener...