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2018 (7) TMI 1758 - AT - Service TaxCommercial Training & Coaching Services - case of the Revenue is that the appellant themselves are engaged in providing IT Education through the up front companies i.e. M/s APLL - Held that:- The case are not in dispute that the coaching centers are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known by the Registrar of Companies - appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of these study material. It cannot be said that these coaching centers or up front companies of the appellant and the appellant is liable to pay service tax on the payment of sale of study material - demand cannot sustain - appeal allowed - decided in favor of appellant.
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