https://www.taxtmi.com/caselaws?id=358724 The Tribunal ruled in favor of the appellant, stating that the Service Tax liability imposed on the appellant for providing computer education and training program in graphic animations and cinematics was not justified. The decision was based on the fact that the main company had already paid Service Tax on the consideration received from students, and the appellant acted as an instrument in carrying out the training program managed by the main company. The Tribunal emphasized that the appellant did not receive any consideration directly from students and that a similar case had been decided in favor of the business partner of the main company in a previous Commissioner's order. Consequently, the Tribunal set aside the Service Tax liability against the appellant and allowed the appeal. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 09 Sep 2022 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358724 The Tribunal ruled in favor of the appellant, stating that the Service Tax liability imposed on the appellant for providing computer education and training program in graphic animations and cinematics was not justified. The decision was based on the fact that the main company had already paid Service Tax on the consideration received from students, and the appellant acted as an instrument in carrying out the training program managed by the main company. The Tribunal emphasized that the appellant did not receive any consideration directly from students and that a similar case had been decided in favor of the business partner of the main company in a previous Commissioner's order. Consequently, the Tribunal set aside the Service Tax liability against the appellant and allowed the appeal. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358724