9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 396 - AT - Service TaxLevy of Service tax - activity of imparting education as per the Intermediate curriculum, with intensive preparation for competitive exams - negative listed service or not - HELD THAT - Admittedly, the facts of the case are similar to the case of SRI CHAITANYA EDUCATIONAL COMMITTEE VERSUS COMMISSIONER OF CUS, CE ST GUNTUR (VICE-VERSA) 2018 (4) TMI 664 - CESTAT HYDERABAD , wherein for the period 2011-12 to 2014-15, it was held that the demand is not sustainable as post 2011, there is change in legal provisions and the only requirement is that the coaching or training should lead to grant of a certificate, but it is not necessary that the institute itself shall award such certificate. For the period post 30.06.12-negative list also, the Tribunal extended the benefit of negative list entry under Sec 66D and set aside the demand. The issue is squarely covered in favour of the Appellant in the precedent orders of the Tribunal - there are no reason to take a different view in this matter - the impugned order is set aside - appeal allowed.
Issues involved: Whether a society is liable to pay service tax on imparting education along with coaching for competitive exams.
Summary: Issue 1: Liability to pay service tax on education and coaching services The Appellant, a society registered under Andhra Pradesh Societies Registration Act, provided intermediate education along with coaching for competitive exams like IITJEE, EAMCET. The department claimed the activity falls under 'commercial training or coaching service' and is taxable. The Appellant argued for exemption under Notification No. 33/2011 for the period up to 30/06/2012 and under negative list entry in Sec 66D(l) and Mega Exemption Notification No. 25/2012 ST for the period after 01/07/2012. The Tribunal, citing previous cases, held that coaching or training leading to a certificate is sufficient, and set aside the demand. Decision: The Tribunal found in favor of the Appellant, stating that the coaching provided by the society falls within the scope of relevant notifications and negative list entries. The appeal was allowed, and the impugned order was set aside. Significant Phrases: - Commercial training or coaching service - Notification No. 33/2011 - Negative list entry in Sec 66D(l) - Mega Exemption Notification No. 25/2012 ST - Previous cases cited by the Tribunal - Certificate recognized by law
|
