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2018 (2) TMI 827 - AT - Service TaxLevy of service tax - Authorized Learning Centre (in short LCs) of the Sikkim Manipal University, Gangtok - fees collected was shared by LC - The department has brought the fee shared by the LCs in the clutches of the Service Tax - Held that: - N/N. 10/2003-S.T.dated 20.06.2003 provides the exemption from the service tax pertaining to any institutions or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognized by law for the time being in force. In the instant case, it is evident that fee is directly collected by the university who ultimately provides degree/diploma/certificate. The University is recognized by the Statute as well as by the UGC, DEC & AICTE. When, it is so, then the LCs have no control over the fee which is directly collected by the University who later shared with LCs. In these circumstances, no service tax is leviable in the hands of LCs. Appeal dismissed - decided against Revenue
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