No Power Lies at the Behest of CBEC to Modify Scope of Exemption Notification issued by Central Government

Lakshya Education Solutions Pvt. Ltd Vs Commissioner (CESTAT Delhi) The CESTAT, New Delhi Bench, in the case of M/s Solutions Pvt. Ltd. v. The Commissioner (Appeals), Customs, Central Excise & Service Tax [SERVICE TAX APPEAL NO. 50233 OF 2016], ruled that the Central Board of Excise and Customs (“CBEC”) does not have the power to modify the scope of an exemption notification that the Central Government has issued. Facts: M/s Lakshya Education Solutions Pvt. Ltd. (“the Appellant”) engaged in the business of providing commercial training and coaching to students appearing in IIT (JEE...