CESTAT Bhopal: Centre for Entrepreneurship Development – Service Tax Appeal Allowed

Headnote:

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, allowed the appeal of M/s Centre for Entrepreneurship Development, Madhya Pradesh (State Government Undertaking), against the Order-in-Original No. 43/PC/ST/BPL-ST/2016 dated 30.06.2016 passed by the Principal Commissioner, Customs, Central Excise & Service Tax, Bhopal. The Tribunal disposed of the matter by relying on its earlier decision in Service Tax Appeal No. 50054 of 2019.

Background:

The appellant, a State Government undertaking engaged in entrepreneurship development programs, challenged the imposition of service tax on certain services provided during the period 2012–2014. The dispute involved alleged tax liability under “Commercial Training or Coaching Services” and other related taxable services.

Facts of the Case:

1. The appellant provided various training and educational services aimed at promoting entrepreneurship.
2. The Principal Commissioner had confirmed the demand of service tax through Order-in-Original dated 30.06.2016.
3. The appellant challenged this order before CESTAT, arguing that the services were not commercial and fell within statutory exemptions.

Tribunal Findings:

The Tribunal, relying on the reasoning in Service Tax Appeal No. 50054 of 2019, held that the appellant’s activities were exempt from service tax as they were part of government programs and educational initiatives.

Decision:

The appeal was allowed, and the impugned order was set aside.

Tribunal:

1. Judicial Member: Hon’ble Ms. Binu Tamta
2. Technical Member: Hon’ble Mr. P.V. Subba Rao