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IIPM liable to pay service tax on courses conducted by it
Case Law Details
- Case Name
- C.S.T. Service Tax, Delhi Vs Indian Institute of Planning & Management (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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C.S.T. Service Tax, Delhi Vs Indian Institute of Planning & Management (CESTAT Delhi)
Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payment of Service Tax.
There is no scope to exclude “Academic Courses”, conducted by IIPM from the purview of Service tax levy. The exclusion provided in Section 65 (27) is available to any ins...
