https://www.taxtmi.com/caselaws?id=450714 CESTAT Kolkata held that appellant was not liable for service tax on three categories of services. First, services provided to Ministry of Transport constituted statutory government functions, not taxable Business Auxiliary Services under Circular No. 89/7/2006-ST. Second, IT education implementation under Education Department was covered by Circular No. 125/7/2010-ST exempting state agencies implementing centrally sponsored schemes. Third, IT education under Rajiv Gandhi Computer Literacy Programme also fell under the same circular exemption. The adjudicating authority failed to consider relevant departmental circulars despite appellant's citations. Service tax demand, interest, and penalty were set aside. Appeal allowed. en-us Tue, 06 Feb 2024 00:00:00 +0530 Tue, 12 Mar 2024 06:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450714 CESTAT Kolkata held that appellant was not liable for service tax on three categories of services. First, services provided to Ministry of Transport constituted statutory government functions, not taxable Business Auxiliary Services under Circular No. 89/7/2006-ST. Second, IT education implementation under Education Department was covered by Circular No. 125/7/2010-ST exempting state agencies implementing centrally sponsored schemes. Third, IT education under Rajiv Gandhi Computer Literacy Programme also fell under the same circular exemption. The adjudicating authority failed to consider relevant departmental circulars despite appellant's citations. Service tax demand, interest, and penalty were set aside. Appeal allowed. Case-Laws Service Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450714