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2017 (6) TMI 379 - AT - Service TaxRefund claim - the service provided by the respondent is covered under Commercial Training & Coaching Services or Business Auxiliary Service? - benefit of N/N. 14/2004-S.T. dated 10.09.2004 - classification of services - Held that: - the services in the field of education training provided by programme implementing agency on behalf of central/state government would be classified under Business Auxiliary Service - the respondent are not providing any service to the trainee but they are providing service to central/state government, it is apparent the service provided by them is correctly classified under Business Auxiliary Service, as service provided on behalf of their client. Benefit of N/N. 14/2004-S.T. - Held that: - It is seen that the activities conducted by the respondent are in nature of training for a particular purpose like repairing of air conditioner, agri-tourism, aquarium making etc. In these circumstances, it cannot be denied that these activities are related to education. Thus the benefit of notification 14/04-S.T. cannot be denied to the respondent. Appeal dismissed - decided against Revenue.
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