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2018 (4) TMI 1501 - AT - Service TaxCommercial Training or Coaching Service - Appellants were conducting training courses viz., B.Sc. Degree course in Hotel Management and Catering and Diploma Course in Hotel Management and catering - these courses were neither approved by the competent authority nor affiliated with any University/deemed University - whether appellant is an independent entity to whom the SCN has been issued? - Held that: - from the facts, it is not clear whether the appellants are conducting B.Sc. degree course in two streams ie., one which is affiliated to the University of Madras and the other which is affiliated to SRM deemed University. The same requires verification. It is necessary to verify whether the income on which demand is raised in regard to conduct of B.Sc. Degree course relates to the degree course affiliated to Madras University alone or whether appellant is also conducting B.Sc. Degree Course under Deemed University (SRM University) - matter on remand for verification. Demand made in respect of diploma course - case of appellant is that the course being the vocational course, the appellants are eligible for exemption as per the N/N. 9/2003 - Held that: - The Tribunal in similar set of facts, in the case of Ashu export Promoters Pvt. Ltd. [2011 (11) TMI 387 - CESTAT, NEW DELHI] had held that the exemption is eligible - the demand in respect of diploma course cannot sustain and the same requires to be set aside. Partly decided in favor of appellant - part matter on remand.
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