2008 (5) TMI 254 - AT - Service Tax

Demand confirmed against the appellant on the ground that they have been providing services to commercial training or coaching centre. It is the appellant s contention that they are the charitable trust and undertake various programme for their members and as also for non-members on no profit no loss basis. They cannot be held to be commercial institution - prima facie force in the above contention - stay petition is allowed unconditionally

Summary

The Appellate Tribunal CESTAT, Ahmedabad decided a stay petition where service tax of Rs. 15,330 was confirmed against the appellant for providing services to a commercial training center. The appellant, a charitable trust, argued that they operate on a no-profit, no-loss basis. The Tribunal found merit in the appellant's contention and unconditionally allowed the stay petition.