2018 (2) TMI 827

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..... International Pvt. Ltd.
Service Tax
2018 (2) TMI 827 - CESTAT KOLKATA - 2018 (9) G. S. T. L. 199 (Tri. - Kolkata)
CESTAT KOLKATA - AT
Dated:- 23-8-2017
ST/76879/2016, ST/77041/2016, ST/77005/2016, ST/77042/2016 to ST/77053/2016 - ORDER NO. F/O-76772-786/2017
Service Tax
Shri Satish Chandra, President And Shri V.Padmanabhan, Member (Technical) For The Appellant : Shri S.S.Cha .....

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..... stated that the Service Tax is not applicable. Being aggrieved, the department has filed the present appeal. 3. With this background we heard Shri S. S. Chattopadhyay, Suptd. (AR) for the department who relied on the Notification No.10/2003-S.T.dated 20.06.2003 and submits that the exemption is not applicable in the instant case. He further submits that LCs will have to pay the Service Tax as en .....

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..... the ratio laid down by the Hon'ble Kerala High Court in the case of Malappuram Distt. Parallel Colleges Association vs. Union of India [followed by the Tribunal in the cases of M/s. JMC Educational Charitable Trust vs. CCE, Trichy, JMC Educational Trust vs. CCE, Trichi 2011-TIOL-410-CESTAT and Trichy Institute of Management Studies (P) Ltd. vs. CCE, Trichy 2011-TIOL-1521-CESTAT] where it was ment .....

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