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2018 (5) TMI 670 - CESTAT HYDERABADCommercial training and coaching centre services - N/N. 9/2003 - Scope of 'degree' - whether degrees provided by universities or institutes to which the college is affiliated and the completion reports leads to issuance of a degree? - Circular No. DOF/334/1/2010-TRU dated 26.02.2010 - Held that: - the college cannot be said to be providing commercial training or coaching service since such degree will be recognised by law for time being in force. The CBEC circular has kept the institutions which are providing courses that lead to award of recognised diplomas, degrees and sport education out of the tax net, The Circular would apply in its full force in respect of these cases in hand as we have seen the various certificates and degrees issued, name of the universities being included in the IJGC maintained list of universities and the universities have been established under the respective State Acts. The certificates issued by the appellants are under the law recognised by the State Acts, the Board circular would cover the matter in favor of these appellants. Appeal allowed - decided in favor of appellant.
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