Service Tax Appeal No.24 of 2008-DB, (Arising out of the order-in- Appeal No.Commr.(A)/231/VDR-I/2007 dated 26.11.2007 passed by the Commissioner of Central Excise & Customs, Vadodara.). Case: Federation of Gujarat Industries Vs C.C.E. & S.Tax, Vadodara I. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Service Tax Appeal No.24 of 2008-DB, (Arising out of the order-in- Appeal No.Commr.(A)/231/VDR-I/2007 dated 26.11.2007 passed by the Commissioner of Central Excise & Customs, Vadodara.) |
| Counsel | For Appellant: Shri H. Ganguly, Advocate and For Respondents: Shri S.K. Shukla, A.R. |
| Judges | Dr. D.M. Misra, Member (Judicial) and Mr. Ashok K. Arya, Member (Technical) |
| Issue | Finance Act, 1994 - Section 80 |
| Judgement Date | May 17, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Ashok K.Arya, (West Zonal Bench)
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M/s Federation of Gujarat Industries is in appeal against the Order-in-Appeal No. Commr.(A)/231/VDR-I/2007 dated 26.11.2007 passed by the Commissioner of Central Excise & Customs, Vadodara whereunder the demand of service tax amount of Rs.15,330/- along with penalties u/s 76 & 78 of the Finance Act, 1994 has been confirmed against them.
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The brief facts of the case are that
(i) The appellant conducted certain courses on various subjects like Enhancing Leadership Skills, Management Development Programme, Refresher Course in Management, WTO seminar, Anti-Dumping issues, Foreign Currency Risk Management, Foreign Trade Policy, Service Tax, Industrial Policy etc.
(ii) The Department issued show cause notice proposing demand and recovery of service tax on such activities under the category of -- Commercial Coaching and Training Centre Service-- and -- Management Consultant Service-- on the amount collected for participation in each course/seminar/lectures etc. The above demand of service tax has been confirmed by the Order-in-Original dated 17.5.2007 under Commercial Training and Coaching Centre which has been sustained by the Order-in-Appeal dated 26.11.2007.
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With above background of facts, we have heard Shri H. Ganguly, ld. Advocate for the appellant and Shri S.K. Shukla, ld. A.R. for the Revenue.
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After having carefully gone through the facts of the case and the submissions of both the sides, we are of the view that the activities undertaken by the appellants are rightly liable for service...
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