2025 (2) TMI 957 - SCH - Service Tax

Appeal Dismissed: No Perversity or Illegality Found in Lower Judgments, SC Affirms HC and Tribunal's Decisions.

The SC dismissed the appellant's appeal, affirming the concurrent factual findings of the HC and the Customs, Excise and Service Tax Appellate Tribunal. ... Denial of claim of exemption by Notification No. 24/04-ST dated 10.9.04 - Voluntary training and coaching services - it was held by High Court that the training provided by the assessee in this case amounted to “vocational training” within the meaning of the term under Notification No. 9/2003-S.T. - HELD THAT:- There are concurrent findings of fact recorded which do not call for interference as the said findings cannot be said to be either perverse or illegal. The findings are rendered in facts which are peculiar to the respondent. Appeal dismissed. The Supreme Court of India, comprising Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, heard the senior counsel for the appellant and reviewed the judgments of the High Court and the Customs, Excise and Service Tax Appellate Tribunal. The Court noted that the findings of fact were concurrent and not perverse or illegal, specific to the respondent, leading to the dismissal of the appeal for lack of merit.