2023 (9) TMI 922

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..... Rao, Authorised Representative for the Respondent. ORDER The appellant has rendered renting of immovable property services to M/s Institute of Chartered Financial Analysts of India (ICFAI) and M/s Automative Manufacturers Private Ltd., (AMPL). On the ground that they were not paying the Service Tax on such services rendered by them, Show Cause Notice was issued. On receipt of the show cause no .....

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..... ent appeal before the Tribunal. The Department has not filed any appeal against the Order-in-Appeal where in the penalties were dropped. 3. Learned CA submits that the services were rendered to ICFAI which was providing education to students and hence the appellant has correctly interpreted the statutory provisions and has not paid the Service Tax. Therefore, he submits that the impugned Order-in .....

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..... titutions cannot be held to have been issued by any of these institutions and also cannot be considered to be a certificate/diploma/degree recognized by law inasmuch as the so-called ICFAI UNIVERSITY has not been shown to be a legally constituted body authorized by law to issue the same. We have, thus, found great force in the submissions made by the learned Special Consultant. As regards other as .....

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