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2014 (1) TMI 512 - AT - Service TaxWaiver of pre-deposit of duty service tax - Commercial training or coaching service - Held that:- expression of "commercial training or coaching centre" occurring under the said sub-clause and also under clauses (26), (27) and (90A) of Section 65 shall include any centre or institution, by whatsoever name called, where training or coaching imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organization in any law for the time being in force and carrying on this activity with or without profit motive and the expression "commercial training or coaching" shall be construed accordingly. In the present case, we find that applicants approach All India Council for Technical Education to start MBA programme vide letter dt. 11.5.2004 is All India Council for Technical Education granted permission to conduct Post-graduate Programme in MBA on the condition that the Institution must have Affiliation to a University for the above courses before making admissions. In the absence of such Affiliation, this Letter of approval shall be treated as withdrawn. The applicant had not affiliated to any university till today. The courses are not recognized by any university or by the UGC. Therefore the activity undertaken by applicant comes under the scope of commercial training and coaching service - prima facie the applicant has not made out a case for total waiver of service tax - Conditional stay granted.
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