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2010 (8) TMI 401 - AT - Service TaxCommercial Training or Coaching Institute - service tax on any coaching or training provided by an institution on commercial basis - regular colleges affiliated to University are exempted from paying service tax for imparting training for the competitive examinations and various entrance tests - Held that: - no reason for not extending the benefit of being outside the purview of the service tax under the category of "Commercial Training or Coaching" to the appellant - Adjudicating Authority's order in respect of dropping the demand on "Commercial Training or Coaching Service" is correct - Appeal is rejected
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