Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1495 - CESTAT BANGALORECommercial Training or Coaching or not - 1 year graduate Marine Engineering Training - Held that:- It is quite evident that the certificate issued by the institute in terms of Para 4.17 of the said DGS order is the certificate which is duly recognized by DG Shipping for all the purposes. There is no further certificate issued as has been observed the Commissioner - there is no hesitation in holding that the certificates issued are the ones recognised in law and hence, the courses conducted by the appellants in this regard fall under the exclusion category of the taxable services in the category of Commercial Training or Coaching services. Levy of service tax - Consulting Engineering Service received from abroad - reverse charge basis - Held that:- In the case of Indian National Shipowners Association vs. UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT] as affirmed by the Hon’ble Supreme Court in UOI vs. Indian National Shipowners Association [2009 (12) TMI 850 - SUPREME COURT OF INDIA], it has been held that the provision of levy on reverse charge basis was available only from 18.4.2006 – after enactment of Section 66A. Prior to that there was no provision for charging service tax on reverse charge, thus in absence of any machinery provision to charge service tax though leviable could not have been collected from the appellants. The service tax on Consulting Engineering services received from abroad on reverse charge basis is leviable from 18.4.2006 onwards after allowing the deductions as held by the Apex Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Accordingly, for redetermination of the service tax payable on this account the matter needs to be remanded back to the adjudicating authority. Appeal allowed by way of remand.
|