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2017 (3) TMI 119 - AT - Service TaxCommercial Training or Coaching Services - appellant are specialized agency conducting French Language classes for a long time in India - whether service liable to tax? - Held that: - whether all participants do get employment or become self employed is not the test to determine the vocational nature of the training. Learning with some proficiency, a language which is not commonly spoken in a country, certainly provides employment opportunities or chance for self employment, if the said language is imparted for such potential. Incidentally, the service tax demand sought to be confirmed on translation fee itself supports the case of the appellant that translation is one of the gainful employment that can be availed by the trainee of the institute - Accordingly, the exemption claimed by the appellant is available to them and the reasoning for rejecting the claim as recorded in the original order is not sustainable. Club or Association Services - Held that: - the tax liability under the same has been set aside by the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. [2012 (6) TMI 636 - Jharkhand High Court] - demand set aside. Business Support Services - Held that: - the appellants are not even aware of the purposes and are not only dealing with business entities, they were translating documents for various individuals also. No tenable reason found to categorize their activity of translation under business support service. It is not a service rendered by the appellant on outsourcing basis - the Service tax liability cannot be legally fastened on the appellant under this category. Renting of Immovable Property Services - Held that: - assessee have discharged the service tax liability and written on the same to the lower authorities who did not take into account their submissions, as there is no contest of the service tax liability the payment is also claimed to have been made regularly, the jurisdictional authority can verify the same for reconciliation. Appeal allowed - decided in favor of appellant.
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