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2018 (8) TMI 1111 - AT - Service TaxCommercial Training and Coaching Service - scope of vocational training - courses through Digital Magic Animation Academy (DMAA) in Drawing, Clay Modelling, Matte Printing, Animation and Visual Effects, Still Motion Photography and Acting - N/N. 24/2004-ST dt. 10.09.2004 - Held that:- As per N/N. 24/2004, service tax leviable under Commercial Training and Coaching Services are exempted for Vocational Training Institute which provides vocational training or coaching that imparts skills to enable the trainee to seek employment or undertake self-employment directly after training or coaching. From the facts on record, it is but obvious that the courses offered by the appellant satisfied the requirements of Notification 24/2004 dt. 10.09.2004. The relevant brochure has also been adduced to show that the trainees who have been provided vocational training were able to secure jobs subsequently. - The Apprentices Act, 1961 cannot be applied to the period of dispute since the concerned Notification 03/2010 was issued subsequently. Video Tape Production Services - Held that:- Ihere is some confusion with respect to the quantum of demand. While the adjudicating authority has confirmed the service tax liability of ₹ 16,29,611/- based on Annexure-II to the Show Cause Notice, another Annexure-A of the same Notice had given a reduction of ₹ 1,68,991/- on account of input credit and indicated the net tax liability proposed as ₹ 14,60,620/- - matter remanded for reconsideration - penalty on this issue will be revised as per the re-quantification. Other penalties set aside. Appeal allowed in part and part matter on remand.
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