Training or coaching services - retrospective amendment - Vires ...

Case Laws Service Tax

April 29, 2017

Training or coaching services - retrospective amendment - Vires of explanation added to section 65(105)(zzc) - Once there is a power to make retrospective amendment and of the above nature, then, one cannot pick one or two words from the explanation and read them in isolation. The explanation would have to be read as a whole - Petition dismissed - HC

View Source

← Previous Next →

Training or coaching services - retrospective amendment - Vires ...

Case Laws Service Tax

April 29, 2017

You may also like:

Commercial Training and Coaching Services - Assessee contends that they are charitable institute - retrospective amendment - demands raised beyond the limitation period...

Commercial training or coaching Service, no exemption during 10.9.04 to 15.6.05 – Amendment to the notf 24/04 is not retrospective – HC order reversed - SC

Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or...

Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial...

Commercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - appellant is covered under the commercial coaching and...

Commercial Coaching and Training Services - services of awarding Graduate/ PG Diploma relating to design management course - the services rendered by the Appellant are...

Commercial training and coaching Service - AIU is a statutory authority, competent to recognize any degree awarded by a foreign university and thus, the services...

Commercial training or coaching - scope of the term 'Commercial' - retrospective amendment - Section 65(105)(zzc) - Larger bench decides the issue - AT

Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount...

Whether, the respondent is liable to service Tax on Flying Training Institute and Aircraft Engineering Institutes under Commercial Training or Coaching Services - demand...

Commercial coaching or training services in relation to road transport service - The applicants were imparting training to the drivers and conductors after recruitment...

Commercial Training or Coaching Services - Maintenance and Repair services - the appellant was granted license by the DGCA under the specific Rule for training and...

Whether provisions of hostel facility and sale of books are to be combined with provisions of commercial training or coaching service as bundled service? - it is not...

Penalty u/s 78 - Commercial training or Coaching services - the law was amended retrospectively to validate the levy of service tax on coaching and training services...

Quick Updates: