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2008 (10) TMI 148 - AT - Service TaxAppellant is doing RESEARCH IN ADVANCED COMPUTING. They are also engaged in doing research on super computers and very advanced computation. Therefore, while this sort of institute which is mainly doing research activity in advance computing, incidentally can impart training in certain aspects of advanced computing for a consideration. That does not mean that it is a coaching or training institute - Moreover, the appellants are registered society and they are also a scientific society recognized by the GOI - Income Tax Department has also given registration as a charitable society - In view of all these, it is very clear that the appellant is not a commercial training or coaching institute established with an aim to derive profit
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