2024 (10) TMI 569

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....ocate for the Appellant Shri S. K. Mukim , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is an appeal against the impugned order wherein the demand of service tax has been confirmed under the category of "Commercial Training or Coaching Centre" for the period April, 2009 to October, 2013 to the tune of Rs.1,66,01,169/- along with interest and various p....

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....e appellant submits that the said issue has already been settled by this Tribunal in the cases of Academy For Professional Excellence Vs. Commissioner of CGST & Excise, Howrah reported in 2020 (37) GSTL 334 (Tri.-Kolkata) and Asian School of Media Studies Vs. Commissioner of Central Goods & Services Tax, Noida reported in 2023 (68) GSTL 161 (Tri.-All.). He also relies on the decision of this Tribu....

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....Commerce. 8. We find that the Sikkim Manipal University is a recognised university under UGC and is certainly not doing any business activity but providing education services and these facts are not in dispute. The similar services carried on the appellant, being identical services to that of the university, cannot by any stretch of imagination be classified under support services of business w....

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....ith the arguments advanced by the Ld. CA that once a particular service has been specifically excluded from a particular taxing entry, the same cannot be classified under any other service category to raise demand of service tax. The said views have consistently been taken by the Tribunal in the case of Dr. Lal Path Lab Pvt. Ltd. v. Commr. of C. & Ex., Ludhiana (supra) as also by the Hon'ble High ....