SC quashes Service Tax Demand on G. D. Goenka World Institute

G. D. Goenka World Institute Vs Union of India (Supreme Court of India)

This appeal takes exception to the judgment and orders dated 06.12.2018 passed by the Customs, Excise and Service Tax Tribunal at Chandigarh vide Interim Order No. IO/60/2018 [DB] in Appeal bearing Diary No. 602532016, whereby the prayer to excuse the appellant from paying the pre-deposit amount for instituting the appeal against the Order-in-Original dated 31.12.2015 came to be rejected.

Heard learned counsel for the parties.

The main argument of the appellant is that the appellant is not engaged in commercial training or coaching services so as to become liable to pay tax.

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