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2019 (10) TMI 1328 - AT - Service TaxClassification of services - Support Services of Business and Commerce or not - imparting education to the students for degree courses conducted by University under the Distance Education Programme approved by the University Grants Commission - period April, 2008 to March, 2012 - HELD THAT:- The Sikkim Manipal University is a recognised university under UGC and is certainly not doing any business activity but providing education services and these facts are not in dispute. The similar services carried on the appellant, being identical services to that of the university, cannot by any stretch of imagination be classified under support services of business when the service provided by the University is not a business activity itself - the classification under the head “Support Services of Business and Commerce” is per se incorrect as education services can neither be treated as a “Business” nor as “Commerce” and therefore, the impugned demand is not sustainable. Appeal allowed - decided in favor of appellant.
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