Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 298 - CESTAT, BANGALORECommercial training or coaching service - the appellant is a non-profit company and even if the profit arises, they are utilized only in the furtherance of the objectives of the institution. - Moreover, the Income Tax exemption has been given. They have been registered also as a charitable institution. - Memorandum of Association and Articles of Association indicates promoting education as main objective – absence of recognition of degrees by law is not relevant - primary objective of the appellant institution is not commercial at all. – all institutions imparting knowledge and conducting courses at fairly higher level such as post graduate level, cannot be just termed as ‘commercial training or coaching centre’ and subjected to Service Tax under this category. - We are of the firm view that a higher institute imparting education in management by no stretch of imagination be called a commercial training or coaching institute - appellant-institution can not be considered as coming under the category of ‘commercial training or coaching centre’ – service tax liability not arises
|