2026-VIL-1583-CESTAT-DEL-ST
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  2. 2026-VIL-1583-CESTAT-DEL-ST

SERVICE TAX CESTAT Cases

Service Tax – Skill development services – Exemption under PMKVY – Appellant conducted PMKVY courses and earned income through M/s Globsyn Skills Development Private Limited which was an approved training partner of National Skill Development Corporation – Whether services provided by appellant as an associate partner of the approved training partner are eligible for exemption under para 9A(iv) of Notification No. 25/2012-ST – HELD – Exemption notifications must be interpreted strictly and the burden lies on the assessee to demonstrate that the case falls within the exemption parameters. Para 9A(iv) provides exemption to services provided by training partners approved by NSDC or Sector Skill Council in relation to NSDC schemes. Appellant was not the directly authorized training partner of NSDC but rendered services as an associate or sub-partner of the approved training partner. The exemption clause does not extend to indirect arrangements through intermediaries. The requirement for strict interpretation of exemption notifications precludes extending the exemption to arrangements not explicitly covered – Appellant is liable to pay service tax - Service Tax – Educational services – Exemption under negative list – Appellant provided distance learning and vocational training courses under Suresh Gyan Vihar University and earned income for rendering such services – Whether the services for providing education are exempt under clause (l)(ii) of section 66D of the Finance Act, 1994 – HELD – Clause (l)(ii) of section 66D provides exemption for services by way of education as part of a curriculum for obtaining a qualification recognized by law. The plain language of the clause does not restrict the exemption to education provided by the University itself but extends to education provided for obtaining a recognized qualification. The adjudicating authority erred in introducing a restrictive interpretation not found in the statutory provision. Where education leading to a statutorily recognized qualification is provided it falls within the exemption even if provided through an authorized educational partner. The demand for services provided to Sahitya Sadawat Samiti is set aside - Service Tax – Extended period of limitation – Department received third party information regarding appellant's differential income and issued show cause notice invoking extended period proposing service tax demand – Whether extended period was validly invoked in the absence of specific evidence of wilful suppression or misstatement – HELD – Extended period of limitation can be invoked only when there is conscious and willful suppression or misstatement with intent to evade tax as established by Supreme Court precedents. Mere non-response to letters or failure to immediately furnish documents does not constitute wilful suppression. The fact that the adjudicating authority ultimately upheld only a portion of the proposed demand after considering documents and information presented by appellant demonstrates the absence of wilful suppression. No specific act of fraud or wilful misstatement was alleged or established in the show cause notice. The extended period was wrongly invoked and cannot be sustained. The demand made for the extended period is set aside.
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