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2015 (5) TMI 949 - CESTAT MUMBAICommercial Training & Coaching - Benefit of Notification 24/04-ST dated 10.09.2004 as amended by Notification 3/10 dated 27.02.2010 - Scope of Section 65(27) of the Finance Act, 1994 - Held that:- In the absence of any evidence which would indicate that the training imparted by the respondent does not enable the trainee to 'seek employment or undertake self employment, findings of the first appellate authority as factual matrix are uncontested and are to be held as correct. - training imparted by the respondent herein and as recorded by the first appellate authority would definitely get covered under the category of Finance Executive in Non-engineering trades as notified by the Apprentices (Amendment) Act. Accordingly, we hold that in fact the judgment of the Tribunal in the case of Sadhana Educational & People Dev. Services Ltd. (2013 (12) TMI 735 - CESTAT MUMBAI) supports the case of the respondent. - Decided against Revenue.
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