2018 (2) TMI 827

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....International Pvt. Ltd.<br>Service Tax<br>2018 (2) TMI 827 - CESTAT KOLKATA - 2018 (9) G.S.T.L. 199 (Tri. - Kolkata)<br>CESTAT KOLKATA - AT (Judgement / Order / Decisions)<br>Dated:- 23-8-2017<br>ST/76879/2016, ST/77041/2016, ST/77005/2016, ST/77042/2016 to ST/77053/2016 - ORDER NO. F/O-76772-786/2017<br>Service Tax<br>Shri Satish Chandra, President And Shri V.Padmanabhan, Member (Technical) F....

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....oner (Appeals) has dropped the demand and stated that the Service Tax is not applicable. Being aggrieved, the department has filed the present appeal. 3. With this background we heard Shri S. S. Chattopadhyay, Suptd. (AR) for the department who relied on the Notification No.10/2003-S.T.dated 20.06.2003 and submits that the exemption is not applicable in the instant case. He further submits that....

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....rther, the Commissioner (Appeals) had relied upon the ratio laid down by the Hon'ble Kerala High Court in the case of Malappuram Distt. Parallel Colleges Association vs. Union of India [followed by the Tribunal in the cases of M/s. JMC Educational Charitable Trust vs. CCE, Trichy, JMC Educational Trust vs. CCE, Trichi 2011-TIOL-410-CESTAT and Trichy Institute of Management Studies (P) Ltd. vs. CCE....