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2018 (4) TMI 835 - AT - Service TaxCommercial Coaching and Training Service - the appellant is a business partner of M/s. Maya Academy of Advance Cinema tics (MAAC) for imparting Computer Education and training programme in graphic animations and cinematics - Held that: - the present appeal is squarely covered by the decision of this Tribunal in the case of Samadhan System Pvt. Ltd Vs. CCE, Jaipur [2018 (2) TMI 1049 - CESTAT NEW DELHI], where it was held that MAAC is overall managing and the commercial coaching and training service suffered tax at their hands. No Service Tax liability will arise on the business partner of MAAC under commercial coaching and training service. - appeal allowed - decided in favor of appellant.
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