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2014 (8) TMI 626 - AT - Service TaxDemand of service tax - Online examination - Business Auxiliary Service - Commercial Coaching and Training - Held that:- The prospective candidates do not, prima facie, have a relationship of student-teacher in the programme leading to issue of certificates by Sun, USA. The learning/training, if any, is taken from other sources and the appellants are enabling conduct of examination and evaluation. The claim that appellants are selling e-vouchers may not deserve to be accepted. Their activities are, prima facie, in relation to conduct of online examination and evaluation by Prometric in relation to certifying professional competence of the aspiring candidates in various spheres of software skills. - Further, in view of the audit visits in 2005 leading to discussion on the very same activities in 2009 by the Commissioner, the issue of show-cause notice for the period from October 2004 to March 2009 invoking extended period of limitation may not be justified - No financial harship pleaded - stay granted partly.
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