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2009 (3) TMI 137 - AT - Service TaxManpower Recruitment Agency Services Versus Manpower Training or Coaching Services – Held that - in terms of the invoices produced, the training imparted relates to computer software. There is mention of UNIX, LINUX & AIX in the invoices. In our understanding, this relates to computer software - when the Commissioner holds that the training imparted by the appellant would come under the category of Consulting Engineer Services, he ought to have gone through the definition of Consulting Engineer as per the Finance Act and arrived at a proper conclusion - The appellant has clearly shown that the services rendered by him would fall under the category of Commercial Training or Coaching Services
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