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No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT
Case Law Details
- Case Name
- Roy’s Institute of Competitive Examination Private Limited Vs Principal Commissioner of Service Tax (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Roy’s Institute of Competitive Examination Private Limited Vs Principal Commissioner of Service Tax (CESTAT Kolkata)
CESTAT Kolkata held that demand of service tax on account of non-payment of service tax under commercial training and coaching services on hostel fees received for non-residential courses, is not sustainable and hence we set aside the same. Accordingly, demand set aside and appeal allowed.
Facts- The present appeal has been filed against the Order-in-Original dated 24.11.2015 passed by the Commissioner of Service Tax, wherein, the service tax amounting to INR ...
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