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2014 (8) TMI 53 - CESTAT BANGALOREManagement or Business Consultancy Services - appellant was just assisting the conduct of the examinations of the universities and NASSCOM, thereby giving technical assistance to the universities and NASSCOM - Scope of Section 65(65) of the Finance Act, 1994 - Held that:- prima facie, no element of consultancy or technical assistance was involved. As it is not in dispute that the service recipient viz. universities are educational institutions offering various academic courses with specific curricula and specific syllabi and conducting examinations for the students on completion of such courses and issuing certificates or degrees to the successful students, the activities undertaken by the appellant were prima facie activities undertaken in aid of education institutions. For these reasons, prima facie, we have found a strong case for the appellant against the demand raised to the extent of ₹ 1.94 crores + ₹ 82 lakhs. - full stay granted. However, appellant has not made out such a case against the demand of ₹ 20 lakhs which was quantified on the gross amount received by the appellant from the NASSCOM. There is no evidence on record to indicate that NASSCOM is an educational institution - Pattern of question papers was given by the NASSCOM but the questions were prepared by the appellant. In this process, there appears to be an element of technical assistance of the appellant to NASSCOM - stay granted partly.
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