2026-VIL-583-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax liability on Services provided by educational institute affiliated with NIELIT – Appellant-institute was running certificate, diploma and degree courses affiliated with the National Institute of Electronics & Information Technology (NIELIT) - Based on information received from the Income Tax Department, a demand was raised alleging that the appellant suppressed value of taxable services and did not pay the applicable service tax - Whether the services provided by the appellant institute were exempt from service tax under Notification No. 25/2012-ST dated 20.06.2012 – HELD - The diploma/certificate courses run by the appellant institute, which was affiliated with NIELIT, are covered by the exemption under Notification No. 25/2012-ST dated 20.06.2012 for the services provided to educational institutions. The educational institutions conducting any course which is a requirement to write an examination to obtain a degree or certificate awarded by any agency created by law and which enables the students to get jobs or work as an entrepreneur/self-employed, are entitled to the exemption under the said notification - Furthermore, the demand is barred by limitation as the revenue had picked up the figures from the Income Tax Return maintained by the assessee, which is a public document. When the income arising from various activities is reflected in the public documents, it cannot be said that there was any suppression or misstatement on the part of the assessee to invoke the longer period of limitation - The impugned order is set aside and the appeal is allowed
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