Courses approved by industries department is not leviable to service tax

SRM Institute of Hotel Management Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that the fees collected for the course approved by the Industries Department is not leviable to service tax under Commercial Training and Coaching Services. Accordingly, matter remanded back to for denovo consideration. Facts- The appellant M/s. SRM Institute of Hotel Management and Catering Technology is engaged in conduct of training courses in the field of Hotel and Catering Management and are awarding certificates to the trainees on completion of said courses. The degree/diplo...