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TMI Blog2018 (4) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... evy of service tax where the institutes have granted degree or diploma recognized by law - the demand under the head Commercial Training & Coaching set aside. Business auxiliary service - Held that: - appellant have provided service to the educational Institutes/Universities which is not a commercial activity - no service tax is payable under the category of BAS as the service tax is dutiable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Commissioner (AR) Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent Per: Anil Choudhary Heard the parties. 2. The issue in this appeal relates to taxability under the head of Commercial Training Coaching‟, Business Auxiliary Service‟ and also some input credit is disputed. 3. From the facts on record, it is undisputed that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act. 4. The next issue is regarding service tax of ₹ 2,65,442.76/-under the head of Business auxiliary service‟. It is undisputed fact that the appellant has conducted online examination on behalf of Symbiosis University, Maharashtra Institute of Technology Manipal Sikkim University and receives the service charges for which service tax is demanded. We find that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. Inasmuch as they are not showing proper details. The learned Counsel for the appellant have demonstrated sample(s) copies of such invoices during the course of hearing. We find that all the required information being-name, address, registration number, etc., type of the service tax is payable thereon, etc. are given. 6. Accordingly, we set aside impugned order and allow the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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