Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 697 - AT - Service TaxWaiver of pre-deposit - Commercial coaching and training service - taxability of grant received from government for various programmes like PMRY, EAC, EDP, RDSY, MDS/DOP etc. - taxability of data digitization charges - assessee claims that they undertakes various training programmes under the welfare scheme of the Central Government and State Government - Held that:- Since the appellant institute provides courses which result in the award of diplomas or degrees, as mentioned above, which are recognized under the law, the appellant institute would not be covered by the definition of ‘commercial training or coaching centre’ and, therefore, we are of the prima facie view that any training programmes conducted or organized by the appellant would not attract service tax under Section 65 (105) (zzc) readwith Section 65 (27) ibid. Therefore, the service tax demand in respect of the appellant’s alleged activities as commercial coaching or training centres is not sustainable. - Decided in favor of assessee. As regards business support service - data digitization charges - Held that:- the activity of data digitization for various Government department would not be covered by the definition of support services of business or commerce as the data digitization service for various Government departments cannot be treated as the service in relation to business or commerce. Extended period of limitation - Held that:- it would be absurd to allege that an institution run by the State Government and which is associated in implementation of various welfare schemes of the centre and State Government like Prime Minister Rozgar Youjana (PMRY), Prime Minister Employment Generation Programme (PMEGP), Mass Employment Generation through Science & Technology (MEGSET), Swayam Siddha project for upliftment and development of women in the rural areas, Rani Durgawati Swarozgar Yojana (RDSY), CM Gharelu Kamkaji Mahila Yojana (CMGKMY) etc. by organizing various training programmes to improve the skills of poorer sections of the society, of having evaded service tax by taking recourse to fraud, wilful misstatement, suppression of facts etc. On this point, the approach of the department is absurd and, therefore, neither longer limitation period would be invokable not penalty under Section 78 would be attracted. Therefore, in any case, bulk of the service tax demand would be time barred. - Stay granted.
|