Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Admission fee, remitted prior to the date of introduction of the ...


Admission Fee Paid Pre-Taxable Service Not Considered Payment for Commercial Coaching or Training Services.

October 13, 2015

Case Laws     Service Tax     AT

Admission fee, remitted prior to the date of introduction of the taxable service cannot therefore be considered as receipt of a consideration for rendition of Commercial Coaching or Training - AT

View Source

 


 

You may also like:

  1. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  2. Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

  3. TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

  4. Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial...

  5. Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...

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

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

  8. Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

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

  10. Valuation - commercial coaching and training services - The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be...

  11. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

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

  13. Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or...

  14. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  15. Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount...

 

Quick Updates:Latest Updates