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 December 2010 Year 2010 This

Commercial training or coaching Service, no exemption during ...


Supreme Court rules no service tax exemption for commercial training from Sept 10, 2004, to June 15, 2005.

December 10, 2010

Case Laws     Service Tax     SC

Commercial training or coaching Service, no exemption during 10.9.04 to 15.6.05 – Amendment to the notf 24/04 is not retrospective – HC order reversed - SC

View Source

 


 

You may also like:

  1. Vocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - prima facie not eligible to the exemption of...

  2. The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

  3. Exemption of Gross Interest u/s 10(15) - exemption under section 10(15) was to be allowed on gross interest and not on the net interest - AT

  4. Vocational training - computer training - Tribunal cannot be said to have erred by holding out that the respondent assessee was a vocational training institute, but we...

  5. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

  6. Exemption u/s 10(38) - LTCG - general insurance business - In the present assessment year the ld AO has himself allowed exemption u/s 10(15)(iv)(h) of the Act in regard...

  7. Refund of service tax paid - Notification No. 14/2004, dated 10-9-2004 - AT

  8. Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the...

  9. Inclusion of free supplies values in gross receipts - Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the...

  10. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  11. The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

  12. 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...

  13. Exemption u/s 10(15)(iv)(f) - interest income - It was catastrophic to withdraw the exemption already granted u/s.10(15)(iv)(f) - Due to the withdrawal of the exemption...

  14. Coaching services - denial of benefit of N/N. 24/2004-ST, dated 10.09.2004 - appellant claims to be entitled to the benefit of Notification for the reason that the...

  15. Exemption from Service Tax - The training imparted by the HICA is not exigible to service tax. Accordingly, the demands raised on “Commercial Training and Coaching...

 

Quick Updates:Latest Updates