Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Commercial coaching services - when there was no separate ...

Case Laws     Service Tax

January 3, 2019

Commercial coaching services - when there was no separate receipt towards each head and what was collected was fees alone, the petitioner academy could not thereafter claim deductibles from such fees by showing such self-serving and unauthenticated expenditure. - Demand confirmed invoking Extended period of limitation.

View Source

 


 

You may also like:

  1. Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...

  2. Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

  3. Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

  4. Valuation - commercial coaching and training services - The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be...

  5. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

  6. Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

  7. Admission fee, remitted prior to the date of introduction of the taxable service cannot therefore be considered as receipt of a consideration for rendition of Commercial...

  8. Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial...

  9. Commercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - appellant is covered under the commercial coaching and...

  10. Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or...

  11. Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

  12. Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for...

  13. Commercial Coaching and Training Services - services of awarding Graduate/ PG Diploma relating to design management course - the services rendered by the Appellant are...

  14. Commercial training and coaching Service - AIU is a statutory authority, competent to recognize any degree awarded by a foreign university and thus, the services...

  15. Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing...

 

Quick Updates:Latest Updates