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IILM University Sikkim liable to pay Service Tax on its Courses
Case Law Details
- Case Name
- Iilm Business School Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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IILM Business School Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad)
appellants themselves are not recognized by law to grant any degree and therefore, the service provided by the appellant qualifies as Commercial Coaching and Training. Notification 10/2003 reads as under:-
“Commercial training or coaching centre providing commercial training or coaching of specified type exempted
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable servi...
