9911796707
TMI Blog2018 (4) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... formation Technology Ministry of Communications and Information Technology, Government of India), vide certificate dated 18th Day of March, 1989 granted for five years to conduct DOEACC O Level Computer Course under the head of Commercial Training Coaching - The approved Courses and/or Degrees or Diplomas granted under various Government approved Institutes or Universities, courses are exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel for the appellant have demonstrated sample(s) copies of such invoices during the course of hearing. All the required information being - name, address, registration number, etc., type of the service tax is payable thereon, etc., are given - Credit is allowed. Appeal allowed - decided in favor of appellant. - Appeal No. ST/70092/2017-CU(DB) - Final Order No. ST/A/70768/2018-CU(D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Communications and Information Technology, Government of India), vide certificate dated 18th Day of March, 1989 granted for five years to conduct DOEACC O Level Computer Course under the head of Commercial Training Coaching. The approved Courses and/or Degrees or Diplomas granted under various Government approved Institutes or Universities, courses are exempted from the levy of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable under the category of BAS as the service tax is dutiable on the person who provides such services to promote/support the business of another. 5. The last point of dispute is regarding input tax credit of ₹ 1,14,824/- during the period from July, 2008 to April, 2012. We find from the impugned order that the such input service is disallowed in the violation, as per Rule 9 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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