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2014 (2) TMI 863 - CESTAT KOLKATAWaiver of pre-deposit - Levy of service tax on Management Education Course - scope of commercial coaching and training service - vocational service - Held that:- the services, namely, imparting of management courses to the students rendered by the Applicant for the period from 2004-05 to 2008-09, are covered by the definition of ‘Commercial Training or Coaching Services’. Prima-facie, we also find that the said Institute run by the Applicant, cannot be considered as a Vocational Training Institute as the Certificates/Diplomas imparted by the Applicant - Institute do not enable the students to seek employment or to undertake self-employment after such training and coaching ; also few courses viz. corporate training are admittedly registered under the category of ‘Commercial Coaching and Training’. - stay granted partly.
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