No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT

Roy’s Institute of Competitive Examination Private Limited Vs Principal Commissioner of Service Tax (CESTAT Kolkata) CESTAT Kolkata held that demand of service tax on account of non-payment of service tax under commercial training and coaching services on hostel fees received for non-residential courses, is not sustainable and hence we set aside the same. Accordingly, demand set aside and appeal allowed. Facts- The present appeal has been filed against the Order-in-Original dated 24.11.2015 passed by the Commissioner of Service Tax, wherein, the service tax amounting to INR 1,25,29,172/- alo...