Astronomy Coaching Not Service Tax Exempt as ‘Culture’ Cannot Include Science: CESTAT

Space Technology and Education Pvt Ltd Vs Principal Commissioner of Central Tax (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi dismissed the appeal challenging the demand of service tax, interest and penalty on coaching services in astronomy, while remanding the matter only for recalculation of tax after extending the benefit of cum-tax under Section 67(2) of the Finance Act, 1994. The dispute centered on whether training or coaching in astronomy qualified for exemption under Entry 8 of Mega Exemption Notification No. 25/2012-ST dated 20 June 2012, which ...