Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed.
The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
