Service Tax Exemption Restricted to PGP Only, Revenue Appeal Dismissed by SC

Commissioner of Service Tax II Vs Indian Institute of Management (Supreme Court of India) The dispute concerned the taxability of various long-term management programmes conducted by an Indian Institute of Management and the scope of service tax exemptions applicable to such courses. The Supreme Court of India dismissed the Revenue’s civil appeal solely on the ground of delay, finding no sufficient cause to condone the delay in challenging the order of the Tribunal. As a result, the findings of the CESTAT, Bangalore, attained finality. Read CESTAT Order: Service Tax Payable on PGPPM, PGPEM ...