2009 (6) TMI 86

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....TED BY : Shri S.J. Vyas, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - This appeal has been filed by the Foundation against the demand of Service Tax of Rs. 11,782/- with equal amount of penalty under Sections 76 and 78 and a penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994. The appellant is a Public Charitab....

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....ona fide belief that this being a totally charitable activity and was no commercial activity undertaken by the Trust established for charitable purpose, they were not liable to pay service tax. Further, he also draws our attention to the decision of the Tribunal in the case of Ahmedabad Management Association v. CST, Ahmedabad - 2009 (14) S.T.R. 171 (Tri-Ahmd), in support of his contention that th....

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.... of the training conducted. The observations of the Tribunal regarding the nature of the training conducted and the conclusions are extracted as under :- "The programmes conducted by the AMA do not come under the above categories but are in the nature of continuing education. Whether it is the candidates who participate in the programme or the organization conducting the programme, the objectiv....

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....xtra income is earned, it is flowed back into the association and is used for public purpose. (iv) The programmes conducted by the AMA can be considered as continuing education programmes and not as commercial training or coaching. (v) No specific skills which prepare candidates for a particular job or an examination are imparted. (vi) The diploma programmes/courses conducted by AMA amoun....