2007 (7) TMI 170 - AT - Service Tax

Receipts of amount against service of commercial training or coaching are not taxable prior to 1.7.03 document (detailed chart) shown by assessee regarding the receipts service tax payable for the receipts after 1.7.03 only demand (for the period prior to 1.7.03 & penalty set aside

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case regarding service tax on commercial training services. The appellant contested the tax amount collected, providing evidence of non-taxable income received before 1.7.2003. The tribunal found discrepancies in the authorities' decision, setting aside a demand of Rs.6,507 and penalty, while upholding a tax amount of Rs.13,903. The appeal was disposed of accordingly.