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2009 (12) TMI 151 - AT - Service TaxCommercial training and coaching services- The assessee was engaged in conducting masters programme in international business with academic and faculty support from Indian Institute for Foreign Trade, New Delhi. The revenue concluded that the assessee had been providing taxable services under the category of ‘Commercial Training or Coaching service’ to various students and collecting fee from them but it neither registered itself with the department nor did it pay service tax. A show cause notice was issued for demanding of service tax with interest and penalty. The Commissioner (Appeals) set aside the demand on the findings that the assessee was imparting specialized education and was not a commercial concern and did not have any profit motive. In the light of the decision of Great Lakes Institute of Management Ltd. v. CST 2008 -TMI - 3914 - CESTAT,CHENNAI, held that- Commissioner (Appeals)’s order is correct and legal and does not suffer from any infirmity. The appeal filed by the Revenue is rejected.
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