Service Tax : Supreme Court admits appeal against Tribunal order holding that imparting coaching in mathematics based on ancient Japanese methods of mathematical calculation with help 'Abacus' amounts to 'recreational training institute' and is exempt from service tax under Notification No. 24/2004-S.T., dated 10-9-2004
■■■
[2014] 50 taxmann.com 440 (SC)
SUPREME COURT OF INDIA
Commissioner of Central Excise, Hyderabad-II
v.
Abacus Brain Study (P.) Ltd.
D.K. JAIN AND ANIL R. DAVE, JJ.
CIVIL APPEAL NOS. 2558-2559 OF 2012†
D.NO. 24793 OF 2011
FEBRUARY 24, 2012
Section 65(27) of the Finance Act, 1994 - Taxable Services - Commercial Training or Coaching Services - Period from November 2007 to September 2008 - Assessee was imparting coaching to school teachers (course instructors) as well as children based on ancient Japanese methods of mathematical calculation with help 'Abacus' - Said teachers used to coach students on behalf of assessee for 'tuition fee' - Department raised demand of service tax from assessee on 'tuition fee' collected by teachers - Tribunal, relying upon its earlier judgment in Fast Arithmetic v. ACCE [2009] 22 STT 353 (Bangalore - CESTAT), held that said activities amounted to 'recreational training institute' and exempt from service tax under Notification No. 24/2004-ST, dated 10-9-2004 - Department filed appeal before Supreme Court - HELD : Appeal was admitted after condoning delay [Paras 1 and 2] [Appeal admitted]
■■■
[2014] 50 taxmann.com 440 (SC)
SUPREME COURT OF INDIA
Commissioner of Central Excise, Hyderabad-II
v.
Abacus Brain Study (P.) Ltd.
D.K. JAIN AND ANIL R. DAVE, JJ.
CIVIL APPEAL NOS. 2558-2559 OF 2012†
D.NO. 24793 OF 2011
FEBRUARY 24, 2012
Section 65(27) of the Finance Act, 1994 - Taxable Services - Commercial Training or Coaching Services - Period from November 2007 to September 2008 - Assessee was imparting coaching to school teachers (course instructors) as well as children based on ancient Japanese methods of mathematical calculation with help 'Abacus' - Said teachers used to coach students on behalf of assessee for 'tuition fee' - Department raised demand of service tax from assessee on 'tuition fee' collected by teachers - Tribunal, relying upon its earlier judgment in Fast Arithmetic v. ACCE [2009] 22 STT 353 (Bangalore - CESTAT), held that said activities amounted to 'recreational training institute' and exempt from service tax under Notification No. 24/2004-ST, dated 10-9-2004 - Department filed appeal before Supreme Court - HELD : Appeal was admitted after condoning delay [Paras 1 and 2] [Appeal admitted]
No comments:
Post a Comment