2009 (7) TMI 533 - AT - Service Tax

Commercial Training and coaching centre- computer training- Whether computer training was exempted under Commercial coaching and training during the period from 10-9-2004 to 15-6-2005? In the light of decision of Sunwin Technosolutions (P.) Ltd. v. CCE 2007 7 STT 109 (Kol. - CESTAT) held that not liable to pay service tax the appeal is allowed. The appellant succeed.

Summary

Issues:
1. Exemption of computer training under Commercial coaching and training from 10-9-2004 to 15-6-2005.

Analysis:
The judgment by the Appellate Tribunal CESTAT, New Delhi dealt with the issue of whether computer training was exempted under Commercial coaching and training during a specific period. The Tribunal had previously held that the service was liable to tax from 15-6-2005 based on earlier orders. The Division Bench in the case of Stag Software (P.) Ltd. had noted that computer training was exempted under 'Commercial Coaching or Training' between 10-9-2004 to 15-6-2005. The appellants had paid service tax from 15-6-2005 onwards and were registered under the category of Commercial Training or Coaching. The Tribunal found no grounds for invoking a longer period for demanding service tax, as there was no clear establishment of suppression with the intention to evade tax. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief.

In light of the Tribunal's consideration of the liability in previous decisions and the reliance on those decisions in disposing of the Stay Application, the judgment concluded that there was no further scope to discuss the matter. Therefore, the appellant succeeded in the appeal, and the impugned order was set aside.