Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 380 - AT - Service TaxCommercial Training or Coaching - Recognized Course - Service Tax applicability under Section 65(105)(zzc) - Classification of Services - Held that:- The expression “Commercial Training or Coaching Centre” as defined under Section 65(27) means, institutes, which issue certificates recognized by the law are excluded from the definition of “Commercial Training or Coaching Centre”. Prima facie, we are of the view that this recognition of the degree by the IGNOU indicates that the degree awarded by the appellant’s institute is recognized in India and in view of this, the appellant’s institute would not be covered by the definition of “Commercial Training or Coaching”. we are of the view that the appellant have a strong prima facie case in their favour and the requirement of pre-deposit of service tax demand, interest and penalty for hearing of their appeal would cause undue hardship. - Stay granted in full.
|