Case Law Details
M/s. Inlingua International School. of Languages Vs. Commissioner of Service Tax (CESTAT Delhi)
CESTAT Delhi held that imparting training in English, French, German, Spanish language by the appellant are entitled for exemption under notification No. 9/2003 ST dated 20.6.03 and notification No. 24/2004 dated 10.9.2004. Therefore the appellant is not liable to pay service tax.
FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:-
The appellant is in appeal against the impugned order demanding service tax under the category of commercial coaching and training service.
2. After hearing both the parties, a short issue arose before us is whether the foreign language training institute imparting training and coaching in English, Spanish, French and German, are eligible for exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.09.2004 or are taxable under the category of commercial training and coaching service or not.
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