2017 (7) TMI 248

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....oiphode, Advocate for the appellant Shri A B Kulgod, Assistant Commissioner (AR) for the respondent ORDER Per: C J Mathew We take up four appeals of M/s Kasegaon Education Society for disposal by this common order. The appellant-society is a public trust registered under the Bombay Public Trust Act, 1950 and has been constituted as a society under the Society Registration Act XX I of 1....

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....owed the appeal filed by Revenue on the finding that the definition of the taxable service did not exclude institutions that are not profit-making. Referring to rule 3 (iii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 the specific service was held to be within the ambit of taxation under section 66A of Finance Act, 1994 to be payable by the recipient loc....

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....t April 2010 to 30^th September 2010 amounting to Rs. 44,595, Rs. 36,29,304 foe the period from October 2010 to March 2011 and Rs. 2,49,879 for the period from April 2011 to September 2011 was also confirmed and upheld by the first appellate authority. 3. Having heard Learned Counsel for appellant and Learned Authorized Representative and having perused the records, we find the original authori....

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....bai-II [final order no.A/94391/6/STB dated 9^th December 2016] and in Milind Kukarni v. Commissioner of Central Excise, Pune-I [2016 (44) STR 71 (Tri-Mumbai)] and that the scope of section 66A therefrom was not available to the lower authorities while deciding the matter. Learned Counsel expressed the view that the chargeability to tax within the meaning of rule3(iii) of Taxation of Services (Prov....