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2017 (5) TMI 52 - CESTAT CHENNAICommercial Coaching and Training Service - rendering of technical education on the computer subject - appellant was rendering of technical education on the computer subject. He provided services to the Government of India through the nodal agency M/s. Small Industries Services Institute, Chennai, who were the beneficiary of the fees received from the trainees, through the appellant - Held that: - It is necessity of the law that there should not be arbitrary taxation. The subject of the State can only be taxed under express provision of law without any intendment. Therefore, appellant is entitled to a fair opportunity of hearing for determination of the nature and character of receipt of the concerned period and to determine taxability thereof - the appeal is remanded to the adjudicating authority to reach to a judicious consideration of taxability of services provided - appeal allowed by way of remand.
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