2026-VIL-620-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Exemption on services provided to educational institutions and other authorities - Whether the services provided by the respondent to educational institutions and other authorities are exempt from service tax under the Notification No. 25/2012-Service Tax – HELD - The adjudicating authority had confirmed a demand for the services of assessing body under the Directorate General of Employment and Training provided in the year 2015-16, on the ground that the exemption under Entry No. 9C of the notification No. 25/2012-Service Tax dated 28.06.2012 was not available as it was inserted w.e.f. 01.03.2016 However, the adjudicating authority had not given any specific findings on the nature of services rendered by the respondent to different authorities/universities/agencies, the terms and conditions of the contracts, and the documents evidencing the payments - It was not clear from the impugned order whether the adjudicating authority had gone through the various documents claimed to have been presented by the respondents, as there was neither a reference nor a finding on the same. The reasoning with which the adjudicating authority had concluded that the services rendered by the respondent are exempt in view of Entries No. 9/9A/9C of the notification No. 25/12 was not clear – The matter is remanded back to the adjudicating authority with a direction to give proper findings and reasons for its conclusions after considering all the submissions made by the respondents and the evidence on which they wish to rely upon, in the interest of natural justice – The appeal is allowed by remand
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