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2017 (5) TMI 523 - CESTAT NEW DELHIConsideration received for providing coaching/training in English language - taxability - benefit of N/N. 9/2003-ST dated 20/06/2003 and N/N. 24/2004-ST dated 10/09/2004 - scope of coaching or training in English language - Held that: - the notification does not talk about any coaching or training in language, either Indian or foreign. Apparently, the lower authorities were guided by the Circular dated 20/06/2003 of the Board which clarified that among other things foreign language institute would not be chargeable to service tax. The Board was clarifying the scope of vocational coaching and training.The lower authorities have mis-directing themselves into the analysis of whether or not English is a foreign language. In similar set of facts, the Tribunal has held that such commercial coaching in English language is covered for exemption under these notifications - appeal allowed - decided in favor of appellant.
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