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2012 (7) TMI 49 - CESTAT, BANGALOREWaiver of pre-deposit - Consulting Engineers' Service – Held that:- No question of levy of service tax from the appellant under the head 'Consulting Engineer's Service' in respect of the activities like SET, LET, KGTE and CAB. Regarding demand of service tax under the head 'Commercial Training or Coaching Service - appellate Society has been working in the educational field under Governmental patronage - all the expenses, whether in the conduct of courses/training programs or in the award of diplomas/certificates, were met by the appellant out of the fees collected by them from the students/trainees. Entire cost of the courses was met out of the fees collected from students/trainees on a Commercial basis. Demand of service tax under the head 'Commercial Training or Coaching Service' is sustainable on merits. - pre deposit ordered.
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