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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...
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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 CESTAT held that the appellant's training programme, approved by the Ministry of Skill Development & Entrepreneurship and conducted as a partner of the National Skill Development Corporation, qualifies for exemption from service tax under Sl. No. 9A of Notification No. 25/2012-ST. The Tribunal found the programme falls within the scope of approved vocational education courses eligible for exemption under Section 66D(1)(iii) of the Finance Act, 1994, rendering further discussion on this ground unnecessary. Regarding limitation, the Department's prior knowledge and acknowledgement of the appellant's activities precluded invocation of the extended period for tax recovery, as no suppression of facts was established. Accordingly, the demand confirmed against the appellant was set aside on limitation grounds. The appeal was allowed, with no service tax liability confirmed against the appellant.
The CESTAT held that the appellant's training programme, approved by the Ministry of Skill Development & Entrepreneurship and conducted as a partner of the National Skill Development Corporation, qualifies for exemption from service tax under Sl. No. 9A of Notification No. 25/2012-ST. The Tribunal found the programme falls within the scope of approved vocational education courses eligible for exemption under Section 66D(1)(iii) of the Finance Act, 1994, rendering further discussion on this ground unnecessary. Regarding limitation, the Department's prior knowledge and acknowledgement of the appellant's activities precluded invocation of the extended period for tax recovery, as no suppression of facts was established. Accordingly, the demand confirmed against the appellant was set aside on limitation grounds. The appeal was allowed, with no service tax liability confirmed against the appellant.
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