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2019 (2) TMI 27 - AT - Service TaxClassification of services - Commercial Training and Coaching Services or not - educational pogrammes conducted by the appellant - Held that:- Such post-graduate short term courses are in the nature of professional development programmes and /or continuous education programmes for development of manpower/skill, is not taxable under the category of “Commercial Training or Coaching Service” as defined under Section 65 (27) of the Finance Act - the appellant is not a “Commercial Coaching or Training Centre” - demand set aside. Levy of service tax - amount received for publishing advertisement from other educational institutes in the Business School Directory - Held that:- The same is not taxable, being advertisement made in print media, as per the exception given under Section 65(105)(zzm) - demand set aside. Business Auxiliary Service - stall fees collected for educational exhibition organized by appellant - Held that:- As the exhibition held by the appellant is for educational purposes, the same does not qualify as business exhibition under Section 65(105)(zzo) read with Section 65(105)(19(a), wherein it is provided that business exhibition so as to promote/to market/to advertise/to show any product or service intended for the growth in business of the producer or provider of such product or service - service tax levied under these categories is not tenable. Business Support services - rating of Business School done by the appellant - Held that:- The said issue is already decided in favor of the appellant, as the same issue was raised in the earlier show cause notice - demand set aside. Management Consultant Service - reverse charge mechanism - remuneration paid for conducting lectures /seminars to faulty from abroad - Held that:- The lectures /advice given by the foreign experts/professors at workshops on various management programmes, are in the nature of delivery of lectures and speaking at the workshops are for intellectual development of the professors, the same is thus not a taxable service under the category of “Management of any business” as defined under Section 65(105) of the Finance Act, 1994 read with Section 65(105)(r) - demand set aside. Extended period of limitation - Held that:- As the appeal is decided on merits, there is no given finding on the issue of limitation raised by the appellant. Appeal allowed in toto.
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