Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 546 - AT - Service TaxWaiver of pre-deposit - Board’s Circular No. B1/6/2005-TRU dated 27-7-2005 has given a brief account as to what kind of entities can render the service - the institutions which availed the service of the appellant are non-IIM management institutes which conducted management courses on a regular basis to prepare students for regular exams leading to the award of recognized certificates/diplomas/degrees - Prima facie, the appellant has a good case against the impugned demand - Decided in the favour of the assessee
|