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Service Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Commercial Training or Coaching Service - There was some ...


State Government Undertaking Challenges "Commercial" Definition for Service Tax; Argues No Intent to Evade Tax.

October 12, 2019

Case Laws     Service Tax     AT

Commercial Training or Coaching Service - There was some confusion as to the interpretation of the word "commercial" used in the definition of the said service - Again, the appellant is a State Government Undertaking and there cannot be any mala fide intention on the part of the appellant to evade payment of service tax.

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