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Issues involved: Determination of tax liability u/s Commercial Training or Coaching service for a not-for-profit educational institution registered u/s Companies Act and Income Tax Act.
Summary: The appellant, a not-for-profit educational institution, was demanded service tax under the category of "Commercial Training or Coaching" by the Revenue. The appellant contended that their educational activities did not fall under this taxable service, citing precedents where similar institutions were favored. The Revenue argued that the appellant, though registered as a charitable institution, was not exempt from the tax liability. The Tribunal, after considering the arguments, found that the appellant, being an institution imparting higher education, could not be equated with a "Commercial or Coaching Centre." Relying on previous decisions, the Tribunal granted a full waiver of the dues demanded in the impugned order until the appeal was finally decided, restraining any coercive recovery measures. The matter was scheduled for further hearing on a specified date.
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