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Hughes Communication India Ltd Versus S.T. Delhi

2016 (9) TMI 487 - CESTAT CHANDIGARH

Waiver of pre-deposit - Demand alongwith interest and penalties - Section 73 of the Finance Act, 1994 - Commercial Training and Coaching Service - applicant contended that they are only providing infrastructure support to educational institute and is .....

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g services and the applicants is receiving certain amount on this account on profit sharing basis, therefore, The activity of the applicant prima-facie do not fall under the category of commercial training and coaching service therefore, the applican .....

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ST/Stay/51812/2014 in ST/51516/2014 - Stay Order No. 60188/2016 - Dated:- 12-7-2016 - Mr. Ashok Jindal, Judicial Member and Mr. V. Padmanabhan, Member (Technical) Sh. Aman Pratap Singh, Advocate for the appellant Sh. Atul Handa, AR for the Responden .....

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and Coaching Service. 2. The brief facts of the case are that during the course of audit it was found that the applicant has declared certain income in their profit & loss account under the head tuition and other fees. The department sought to c .....

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e Ld. Counsel for the applicants submits that the applicant only providing infrastructure support to educational institute is not providing the alleged Commercial Training and Coaching Services. He further submits that the applicant has entered agree .....

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. (i) Indian Institute of Management (Calcutta) (ii) Indian Institute of Management (Bangalore) (iii) Indian Institute of Management (Kozhikode) (iv) Xavier Labour Relations Institute (Jamshedpur) (v) Mudra Institute of Communication (Ahmedabad) (vi) .....

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they are not liable to pay service tax. 4. On the other hand, the Ld. AR reiterated the finding in the impugned order. 5. Heard the parties and considered the submissions. 6. We have gone through the provisions of section 65 (105) zzc wherein the tax .....

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aching provided by a commercial training or coaching centre . 27 Commercial training or coaching centre means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject of field .....

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