Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 664 - AT - Service TaxCommercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exemption; coaching for the intermediate education and for National Entrance Examination are distinct activities and coaching for such entrance examinations does not lead to issue of any certificate recognized by law - N/N. 33/2011-ST. For the period 2011-2012 - Held that: - For applicability of the exemption, post 1.5.2011, plain reading of the notification is that the ‘coaching or training’ should lead to issue of a certificate / degree / diploma or educational qualification recognized by law. It is significant that, post 1.5.2011, even the controversy relating to ‘issue of certificate / degree etc.’ is settled in favour of the appellant as the notification clearly provided that the coaching or training should ‘lead’ to issue of a certificate etc - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - even if courses can be artificially split as intermediate and entrance coaching, the essential character flows from the intermediate training and hence the appellants are eligible for the exemption under N/N. 33/2011-ST with effect from 01.05.2011. For the period 2012-2013 - Held that: - the primary activity of the Appellant is to impart intermediate education. The Appellants are imparting training for various national entrance tests which are integrated to their intermediate courses as prescribed by the Board. Therefore, the predominant nature of the service will be imparting formal education which stands excluded from service tax net - the activity of the Appellants are not taxable for the impugned period also. For the period 2013-2014 - Held that: - during the period from 01.07.2012 to 31.03.2'013 as regards imparting skill, knowledge, education or development of course content or any other knowledge, all stood exempt from the payment of service tax by a combined reading of Section 66B, 66D and N/N. 25/2012-S.T., dated 20.6.2012 - demand not sustainable. For the period 2014-2015 - Held that: - essentially an activity by an 'education institution' as defined with reference to Section 66D of the Finance Act, 1994 was outside the purview of service tax and the Appellants are squarely covered in the ambit of the same, accordingly demand of service tax under any category fails - demand fails. Appeal allowed.
|