Similarly the Tribunal had considered the issue whether conducting dance programmes will be covered by the entry for Mandap Keeper in the following cases ... reported at CCE2007 (6) STR 381 (Tri. - Bang.), holding that the organizing dances is a social function and is covered by the entry for Mandap
social
function. In a social function like dance or drama, many
people attend for watching the programme. We cannot say
that there is no meeting
sporting event, pageants, award functions,
dance, musical or theatrical performances including drama,
ballets or any such event or programme."
I find that what
centre which provides training or coaching relating to recreational activities
such as dance, singing, martial arts or hobbies."
9. It can be seen from ... nobodys case in all these appeals that for
completion of the educational programmes conducted by the appellants,
students are employed either directly by the employers
National Training Institute in common parlance did not include the various educational programmes that have been conducted by the appellants and CBEC Circular ... repair training institutes, ITI, foreign language institutes. Institutes imparting knowledge of painting, dancing, martial arts classes are not taxable under the service
Britt Worldwide India Pvt Ltd vs Commr Service Tax- Vii Mumbai on 30 September, 2022
National Insurance Academy vs Cce Pune Iii on 21 June, 2018
IN THE CUSTOMS, EXCISE
Indian School Of Business vs Rangareddy - G S T on 29 January, 2019
(1)
Appeal
