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2009 (8) TMI 390 - AT - Service TaxCommercial training or coaching services- Computer software services-Notification No. 9/2003-ST, dated 20.06.2003- The assessee was engaged in imparting education in the branches of biotechnology and pharmacy through software. The original authority found that the assessee had rendered taxable service classifiable under ‘commercial training or coaching’ during the period from 1.7.2003 to 30.09.2004. He rejected the assessee’s claim that the training imparter was ‘computer software services exempt vide Notification No. 9/2003-ST dated 20.06.2003. Commissioner (Appeals) also affirm the order of original authority. Held that- the claim for exemption classifying the appellants as “vocational training institute” under Notification No. 9/2003, dated 20-6-2003 is canvassed before us for the first time in the proceedings. Such a claim was not made before the lower authorities. In the circumstances, to remand the matter for fresh adjudication by the original authority. Appeal is allowed by way of remand back.
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