Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The case pertains to the levy of service tax on commercial coaching or training services. The Finance Act, 2010 inserted an explanation in Section 65(105)(zzc) retrospectively from July 1, 2003, clarifying that the word 'commercial' would mean training or coaching services provided for consideration, irrespective of profit motive. Notification no. 33/2011 granted exemptions to coaching and training centers leading to a certificate, diploma, degree, or other educational qualification recognized by law. The Board clarified that 'recognized by any law' encompasses courses approved or recognized by any entity established under Central or State legislation for granting recognition to educational courses. The High Court found that the petitioner was neither affiliated with a University nor enabled by statute to grant degrees or diplomas. The CESTAT concluded that the petitioner's appeals lacked merit, while the Department's appeals were allowed. The petition was dismissed.
The case pertains to the levy of service tax on commercial coaching or training services. The Finance Act, 2010 inserted an explanation in Section 65(105)(zzc) retrospectively from July 1, 2003, clarifying that the word 'commercial' would mean training or coaching services provided for consideration, irrespective of profit motive. Notification no. 33/2011 granted exemptions to coaching and training centers leading to a certificate, diploma, degree, or other educational qualification recognized by law. The Board clarified that 'recognized by any law' encompasses courses approved or recognized by any entity established under Central or State legislation for granting recognition to educational courses. The High Court found that the petitioner was neither affiliated with a University nor enabled by statute to grant degrees or diplomas. The CESTAT concluded that the petitioner's appeals lacked merit, while the Department's appeals were allowed. The petition was dismissed.
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