2025-VIL-1509-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax on advance received, activity in relation to conducting examination - Demand under the category of 'Consulting Engineer Service' and 'Commercial Training or Coaching Service' for the period from 01.04.2004 to 31.07.2009 - Demand on advance received for the period prior to 16.06.2005 (categorized under 'Consulting Engineer Service' – HELD - The requirement of discharging service tax on advance received for services to be provided in the future was introduced only w.e.f. 16.06.2005 by amending the Finance Act, 1994 and the Service Tax Rules, 1994. Thus, the amount received prior to 16.06.2005 and kept in the books of accounts for future service cannot be considered as taxable as per the amended provisions of law – Regarding demand under the category 'Consulting Engineer Service', the activities undertaken by the appellant, such as processing of applications, issuing hall tickets, preparation of venue list, fixing up of examination center, preparation of question papers, conducting examination in OMR sheets and preparation of rank list, cannot be considered as advice, consultancy or technical assistance in any of the disciplines of Engineering. Further, computer software engineering was specifically excluded from the purview of Consulting Engineer Service, and the attempts to relate the appellant's activities to a discipline of Engineering are ill-founded - the activities of the appellant are not classifiable under the categories of 'Consulting Engineer Service' and 'Commercial Training or Coaching Service' – The impugned order is set aside and the appeal is allowed - Demand under the category of Commercial Training or Coaching Service – HELD - The courses undertaken by the appellant and covered by orders issued by the Government of Kerala would fall outside the purview of taxation under the category of Commercial Training or Coaching Service, as they are recognized as valid qualifications.
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