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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Commercial training or coaching service - The applicant had not ...

Service Tax

January 11, 2014

Commercial training or coaching service - The applicant had not affiliated to any university till today. The courses are not recognized by any university or by the UGC. Therefore the activity undertaken by applicant comes under the scope of commercial training and coaching service - AT

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  1. Scope of supply - activities or services being provided by the University to its affiliated colleges and students - The services provided by the applicant to its...

  2. Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

  3. Marketing service provided by the application - the applicant is providing services to the foreign affiliates as an intermediary - thus, the business services of the...

  4. Commercial coaching or training services in relation to road transport service - The applicants were imparting training to the drivers and conductors after recruitment...

  5. Commercial training and coaching services - training institute for hotel management - applicants are entitled for exemption notification - AT

  6. Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as...

  7. Commercial Training or Coaching Service - applicant had sold prospectus and admission forms for consideration and had not paid service tax on such consideration - Matter...

  8. Benefit of exemption from GST - Services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jaan Shikshan...

  9. Classification of services - rate of GST - providing security guards and housekeeping services to Kuvempu University, Shivamogga - The Kuvempu University is an...

  10. Commercial training and coaching Service - AIU is a statutory authority, competent to recognize any degree awarded by a foreign university and thus, the services...

 

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