Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2408 - AT - Service TaxCommercial training or coaching service – Appellant contested SCN on grounds that they are charitable institution and courses conducted by them are of vocational in nature thus eligible for benefit of Notification No.9/2003-ST - extended period of limitation – Revenue contends that there is nothing on record to show that after completing the training, students would get employment or self-employed – Held That:- Notification No.9/2003-ST exempted services provided by Commercial Training or Coaching Institutes if they impart skills to enable trainee to seek employment or undertake self-employment – Impugned order set aside – Decision made in case of Doon Institute of Information [2014 (4) TMI 253 - UTTARAKHAND HIGH COURT] followed – Decided in favour of assessee.
|