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2018 (1) TMI 649 - AT - Service TaxBenefit of N/N. 14/2004 dated 10.09.2004 - whether the education service is exempted from the BAS? - Held that: - it appears that N/N. 14/2004 dated 10.09.2004 provides the exemption for the activities in relation to agriculture, printing and textile processing or education - From the agreement between the Education Board Chhattisgarh Madhyamik Shiksha Mandal and the appellant, it appears that the service is rendered by the appellant are “in relation to” education which is exempted from the service tax as per the N/N. 14/2004 dated 10.09.2004 - appeal allowed - decided in favor of appellant.
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