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2015 (6) TMI 785 - AT - Service TaxPre-licensing training and coaching to the prospective insurance agents - Sponsored by Insurance companies - Held that:- In the case of NIS Sparta Ltd. [2015 (1) TMI 504 - CESTAT NEW DELHI] it was held that the training imparted by the appellants does not fall under the ambit of Section 65(27) of the Finance Act, 1994 as the training imparted by the appellant is having the recognition of law and covered under exclusion clause of Section 65(27) of the Finance Act, 1994, therefore the appellant is not liable to pay service tax at all. We find that issue in hand is squarely covered by the decision of this Tribunal in the case of NIS Sparta Ltd. [2015 (1) TMI 504 - CESTAT NEW DELHI]. - Decided in favour of assessee.
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