TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 65
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....e & Service Tax Department vide Registration No. AABTT5517GSD001 for providing taxable services. On receipt of data/information from Income Tax Department, under third party data exchange policy of the Government of India for the year 2016-17, a substantial difference between the gross value of services declared in ST-3 returns filed by the Appellant for the year 2016-17 and total amount declared in ITR for the same period was observed by the Department and it was observed by the Department that the Appellant had not paid their service tax liability as under:- (Amount in INR) Financial year Gross receipts from services as per ITR/TDS Gross value of services as declared in ST-3 returns Difference between value of services as per ....
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....st the Order-in-Original before the Commissioner (Appeals), Central Goods & Services Tax, Meerut vide Appeal No.157 of 2022 dated 31.10.2022 and the Ld. Principal Commissioner, Central Goods & Services Tax, Meerut, through the Assistant Commissioner, Central Goods & Services Tax Division-I, Muzaffarnagar, had also filed an appeal against the said Order-in-Original before the Commissioner of Central Goods & Central Tax (Appeals), Meerut vide Appeal No.158/ST/Appeal of 2022 on 01.11.2022. 3. Ld. Commissioner (Appeals) decided the appeals filed by the Appellant and by the Department vide the impugned Order-in-Appeal by enhancing the demand to Rs.3,10,254/- alongwith interest; that penalties of Rs.3,10,254/- and Rs.10,000/- were also confirm....
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....rti University, Meerut had ever informed the Department or any other authority that the said University had closed their study centers and the Appellant was no more associated with the University for the year 2016-17. He further contended that the Commissioner (Appeals) and the Adjudicating Authority had whimsically held that the Appellant had not provided services under the Distant Learning Programme of Swami Vivekananda Subharti University and no evidence for holding such view was mentioned on record. He has stated that the Appellant had been engaged in imparting education to students enrolled by the said Swami Vivekananda Subharti University, Meerut under Distant Learning Programme where under imparting education to the students of the S....
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.... the Appellant had been imparting training to the trainees selected by NULM as per the training course approved by NULM on various issues like bank linkage, book keeping and accounts, micro-planning, micro-investment process, roles and responsibilities of members, etc., and all these training courses are approved by the Government and the training is provided as per the course approved by the Government of the State of Uttar Pradesh. He therefore, contended that the Appellant had worked as an educational institution as prescribed under clause (oa) of Part 2 of Notification No.25/2012-ST dated 20.06.2012 during the relevant period and as such services provided by an educational institutional to its students was exempt from payment of service....
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....nrolled under the distant learning programme, as per the curriculum provided by the said University and the said University was duly recognized under the laws of the Uttar Pradesh Government/UGC. For such services provided by the Appellant, the Swami Vivekananda Subharti University, Meerut had been paying some fees to the Appellant. Therefore, the Appellant had been working as an educational institution during the relevant period. Services provided by the Appellant were therefore exempted from service tax. In the case of Asian School of Media Studies, supra, the Tribunal has held that services provided for imparting education as per curriculum of a University who issues qualification certificate was exempted from service tax. 11. The rat....