Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 524 - AT - Service TaxLiability of Service tax and exclusion - Provider of 'commercial training or coaching service' taxable under section 65 (105) (zzc) - Held that:- this issue has been made amply clear in Great Lakes Institute of Management Ltd & oths Versus CST, Chennai & Oths [2013 (10) TMI 433 - CESTAT NEW DELHI - LB]. The contention of the appellant that they are the providers of education and not a commercial coaching or training institution is not correct - The appellant does not have a claim to be included in the exclusionary provision therefore, they are liable to service tax. - Decided against the appellant
|