Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

Sydenham Institute of Management Versus Commissioner of Central Excise

2016 (44) S.T.R. 69 (Tri. - Mumbai) - Taxability - Amount collected as placement fees from students - Held that:- the issue is no more res integra. In view of the judgment of Tribunal in the case of Motilal Nehru National Institute of Technology v. Commissioner of Central Excise & Service Tax, Allahabad [2015 (8)1138 - CESTAT ALLAHABAD], the amount collected as placement fees from students is not taxable. The impugned order is set aside. - Decided in favour of appellant with consequential relief .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issue in the case in hand is regarding taxability of the amount collected by the appellant from the student as placement fees. Revenue authorities are of the view that the said amount is taxable under Manpower Recruitment and Supply Agency Services. Service tax liability is confirmed along with interest and penalties have been imposed. It is the case of the appellant that they are Government of Maharashtra aided institute incorporated in the year 1983 and conduct courses in Masters in Management .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cise & Service Tax, Allahabad 2015 (40) STR 375 (Tri. Del.) on an identical issue, set aside the demand and held in favour of the assessee. 4. On perusal of the records and the case law cited, we find that the issue is no more res integra. The facts are not much in dispute as the demand of service tax liability is only on the amount collected by the appellant as placement fees. The ratio of the judgment of the Tribunal in the case of Motilal Nehru National Institute of Technology (supra) is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version