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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Commercial Training or Coaching Services - There is nothing to ...

Service Tax

September 30, 2015

Commercial Training or Coaching Services - There is nothing to even suggest that the appellant was deliberately causing delay to take advantage of time-bar - substantial demand set aside on the ground of period of limitation - AT

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  1. Upward Addition Made u/s 92CA(3) - There was nothing on record to suggest any indirect expenses for determining the ALP of export of spools - AT

  2. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

  3. Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

  4. Commercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - appellant is covered under the commercial coaching and...

  5. Whether, the respondent is liable to service Tax on Flying Training Institute and Aircraft Engineering Institutes under Commercial Training or Coaching Services - demand...

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

  7. Commercial Training or Coaching Services - Maintenance and Repair services - the appellant was granted license by the DGCA under the specific Rule for training and...

  8. Commercial training and coaching services - providing computer training which is recognized - The certificate is issued by Maharashtra State Board of Vocational...

  9. Waiver of pre deposit - commercial coaching and training service - vocational training - personality development courses - stay granted partly - AT

  10. Commercial Training and Coaching service - training in field of Export-Import, Merchandising and Retail Management - prima facie this activity is Vocational in nature -...

 

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