Case Law Details
Confederation Of Indian Industry Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh)
CESTAT Chandigarh held that the modular employment scheme is a vocational training programme and vocational training activity is outside the ambit of service tax, as exempted vide Notification No. 24/2004-ST dated 10.09.2004.
Facts- During the course of audit it was observed that the appellant was providing the services under the category of convention services but had started paying service tax on the same from 16.05.2008 only whereas the service tax on the said services was leviable from 16.07.2001. The appellant started paying service tax from 16.05.2008 only when the words ‘client’ was substituted with ‘any person’.
It was alleged that the appellant was required to pay service tax on convention services from 18.04.06 onwards when from the definition the words ‘commercial concern’ was substituted with ‘any person’ but the appellant started paying service tax from 16.05.2008.
For the period from 16.05.2008 onwards under the head of convention services, the appellant had paid service tax on the delegation fee received from delegates attending the Seminar/conference/ Convention. On reconciliation of figures as reflected in the balance sheet, it was observed by the audit that there was a difference of Rs. 1,88,35,080/- for the period 16.05.2008 to 31.03.2009 and the service tax involved on differential amount of Rs. 1,88,35,080/- comes to Rs. 22,70,068/- as on 31.03.2009.
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