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2016 (11) TMI 1445 - CESTAT HYDERABADBenefit under N/N. 33/2011-S.T., dated 25-4-2011 - commercial coaching or training services - Held that: - N/N. 10/2003-S.T. is granted to taxable services provided to any person by a commercial coaching or training which form an essential part of a course or curriculum of any other Institute or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognized by a law - the respondent has been granted approval for one time affiliation to Jawaharlal Nehru Technological University (JNTU). In the circumstances, the Commissioner (Appeals) has correctly concluded that the appellant would fall under the RFC degree issued by the respondent, which is recognized by the UGC - benefit allowed - appeal dismissed - decided against Revenue.
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