2017 (1) TMI 1644

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lant is that the college is a non-profiteering organization. There appears no consideration in the Finance Act, 1994 in respect of non-profiteering concept in the taxation. Consequently, appeal is dismissed on the tax demand aspect. Penalty - Held that:- When the penalty aspect is looked into, there appears no deliberate intention of the appellant when Para 15 of the adjudication order is read. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... demand is ₹ 1,11,038/-. This is on account of Technical and Testing Service provided by the appellant. There is absolutely no scope to consider whether such service is immuned from taxation. The only submission of the appellant is that the college is a non-profiteering organization. There appears no consideration in the Finance Act, 1994 in respect of non-profiteering concept in the taxatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X