2025-VIL-1949-CESTAT-ALH-ST
  1. Home
  2. 2025-VIL-1949-CESTAT-ALH-ST

SERVICE TAX CESTAT Cases

Service Tax - Providing of computer training to Government employees - Commercial Coaching and Training Services, Online Information and Database Access or Retrieval Services - Appellant, a State Government Undertaking, was providing various services to the Government departments - Whether the services provided by the appellant under the category of Commercial Coaching and Training Services were taxable under the Finance Act, 1994 – HELD - For an institute to be considered a 'Commercial Training or Coaching Centre', the training or coaching provided should not necessarily result in the issuance of a degree or diploma recognized by law. The appellant, being a State government undertaking, was providing computer training to Government employees, weaker sections of society, and women, as mandated by the State Government, and not for commercial consideration. Therefore, the services provided by the appellant could not be considered as 'Commercial Coaching and Training Services' and were not liable to service tax - the impugned order is set aside and the appeal is allowed - Whether the services provided by the appellant under the category of Online Information and Database Access or Retrieval Services were taxable under the Finance Act, 1994 – HELD - For a service to be taxable under this category, the dominant intention of the transaction should be to access or retrieve data or information, and not for any other ancillary services. In the present case, the appellant was providing various IT infrastructure services to the Government departments, such as creating websites, hosting web servers, and managing IT networks, and was not providing any online information or database access or retrieval services. Therefore, the services provided by the appellant could not be considered as 'Online Information and Database Access or Retrieval Services' and were not liable to service tax - Whether the services provided by the appellant under the category of Business Auxiliary Services were taxable under the Finance Act, 1994 – HELD - The impugned order had confirmed the demand only due to the lack of adequate information provided by the appellant, and the specific sub-category of Section 65(19) under which the services were being provided was not specified. It has been consistently held that a demand under this category without specifying the specific sub-clause of Section 65(19) cannot be sustained.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?