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2009 (6) TMI 86 - AT - Service TaxCharitable Trust - Commercial Training or Coaching Service - The appellant is a Public Charitable Trust and the service tax has been demanded on the fees collected by them towards tuition fees for English Speaking Course, Computer Course etc – held that - . There is no dispute on the fact that the appellant is a charitable trust. There is no observation that the appellant has undertaken the activity for the commercial purpose or they have made profit out of it. There is also observation that the service - English Speaking Course and Computer Classes were given to the children of poorest section of the society. – Demand set aside – appeal allowed
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