Rooman Technologies Pvt Ltd Vs Principal Commissioner of Central Tax (Karnataka High Court)
Karnataka High Court held that coverage of service provided by Occasional Skill Development Course implemented by National Skill Development Corporation within the scope of Mega Exemption No.25/2012 as amended by notification No.13/2013 needs reconsideration and hence matter remanded back.
Facts- The petitioner has challenged the order-in-original dated 14.11.2023 and has also sought for issuance of direction observing that the services provided by petitioner No.1 are eligible for exemption from payment of service tax under Mega Exemption Notification No.25/2012-ST dated 20.06.2012 as amended by notification No.13/2013 dated 10.09.2013. The petitioner has also sought for direction and request for finding to be made to the effect that penalty and interest are not leviable.
Petitioner states that mega Exemption Notification No.25/2012-ST as amended by notification No.13/2013 provides for exemption in case of services provided by a training partner approved by the National Skill Development Corporation or Sector Skill Council. Further, exemption is also available in case of services provided by Occasional Skill Development Course under the National Skill Certification and Monetary Reward Scheme or other scheme implemented by the National Skill Development Corporation.
Conclusion- Held that exemption would be available as long as it falls within the criteria mentioned at Sl.No.9A is a matter for re-consideration by the authority afresh. The finding at paragraph No.59 can be re-looked into in light of the contention that exemption can be extended if it falls within the criteria of Sl.No.9A and reference to other contemporary schemes will not be necessary.
