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2018 (1) TMI 649

Benefit of N/N. 14/2004 dated 10.09.2004 - whether the education service is exempted from the BAS? - Held that: - it appears that N/N. 14/2004 dated 10.09.2004 provides the exemption for the activities in relation to agriculture, printing and textile .....

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ical) For The Assessee : Sh. Prabhat Kumar, Advocate For The Revenue : Sh. Sanjay Jain, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-original No. 35-37/ST/SRB/2014 dated 24.02.2014 passed by the Commiss .....

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is working on principal to principal basis with reference to third party, i.e. students. The department has charged the service tax under the Business Auxiliary Service. Being aggrieved, the present appeal has been filed by the appellant. 3. With th .....

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lation to have been defined by the Supreme Court in the case of Doypack Systems (Pvt.) Ltd. vs. Union of India - 1988 (36) ELT 201 (SC) where it was observed that- 48. The expression in relation to (so also pertaining to ), is a very broad expression .....

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m part of the undertakings but are different subject matters, even then these would be brought within the purview of the vesting by reason of the above expressions. In this connection reference may be made to 76 Corpus Juris Secundum at pages 620 and .....

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pellant are in relation to education which is exempted from the service tax as per the Notification No. 14/2004 dated 10.09.2004. When it is so, then we find no justification to sustain the impugned order. The same is hereby set aside. 7. In the resu .....

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