The applicant, M/ s, J.K. Ladies Hostel, No.15, Sriram Garden, Near N.G.P. Arts College, Kalapatti, Coimbatore – 641 048 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. Madhura Hostel, No.3/3, Anna Nagar East, Peelamedu, Coimbatore – 641 004 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. SMR Gents Hostel, No.2A, Kumarasamy Nagar, Civil Aerodrome post, Sitra, Coimbatore – 641014 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a Mens residential hostel for college students and working people.
The applicant, M/s. Peacock Mens Hostel, No.7/ 111C, Dotcom City, Keeranatam village, Coimbatore (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a Mens residential hostel for college students and working people.
The applicant, M/s. K.R. Residency Mens Hostel, No.110, Sree Lakshmi Nagar. 2nd street, Thaneerpandhal, Peelamedu, Coimbatore-641004 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a Mens residential hostel for college students and working people.
The applicant, M/s. K. R. K. Accommodation, No.63/19, Dr. Radhakrishnan Road, Tatabad, Gandhipuram, Coimbatore -641012 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a Men’s residential hostel for college students and working people.
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CESTAT Bangalore held that web cameras are rightly classifiable under Chapter Heading 8473 and not under 8525 as web cameras are not digital camera nor it can be considered as a television camera.