Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1012 - AT - Service TaxDemand of Service tax - PGDBA course - Held that: Since the service tax liability on the PGDBA course conducted by M/s. Sinhgad Institute of Management and M/s. Sinhgad Institute of Business Administration and Research is not disputed by the assessee, the demands raised against such course along with interest is raised. Classification under Commercial Training or Coaching Centre - MBA (Residential) Course of Tilak Maharashtra Vidyapeeth (deemed University) - Held that: as the appellant produced the statement of marks as well as provisional passing certificate issued by Tilak Maharashtra Vidyapeeth and University of Pune mentioning the name of the appellant-assessee as Institute/College from where the student appeared for the examination, it cannot be doubted as to the courses conducted by the appellant-assessee are recognized by law for time being in force. Therefore, appellant do not comes under the definition of Commercial Training or Coaching Centre and service tax cannot be demanded. As the entire service tax and interest has been discharged by the appellant-assessee before the issue of show cause notice and they could have entertained a bona fide belief that having recognized by various Universities for all courses, PGDBA may also fall under the same category,the non-discharge of service tax liability seems to be under bona fide belief. Therefore, by invoking the provision of Section 80 the penalty imposed is set aside. - Decided against the revenue
|