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2019 (7) TMI 1480 - AT - Service TaxNon-payment of Service tax - amount collected by them from the students - Commercial Coaching and Training Services - exemption under N/N. 24/2004-ST dated 10.09.2004 - HELD THAT:- The assessee is not entitled to deductions on account of sale of books, registration fee, examination fee etc., because no amounts were collected under these heads and gross amount for total services rendered were invoiced to the students by the assessee. Service tax is leviable on the gross amount charged. Assessee is also not entitled to the benefit of exemption notification 24/2004-ST dated 10.09.2004 for the period prior to 07.06.2005 because they were not clearly covered by the exemption notification. Appeal dismissed - decided against appellant.
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