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2016 (12) TMI 1619 - AT - Service TaxLevy of service tax - accreditation fee - revenue relied upon the case of Punjab Technical University vs. Commissioner of Central Excise and Service Tax, Ludhiana [2016 (1) TMI 162 - CESTAT NEW DELHI] - Held that: - the Punjab Technical University case has come after 2013, when the distance education was brought under regulation of the University Grants Commission. But during the period under consideration, the distance education was regulated by the Distance Education Council (DEC), IGNOU, Delhi which is an independent and distinguishable legal entity. The entire fee structure was brought to the net of service tax in the above case law (PTU) but it is not the Revenue’s case in the present case - When it is so then there is no justification to bring the “accreditation fee” to the service tax net - appeal allowed - decided in favor of appellant.
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