No GST/Service Tax on training courses provided in fields of aviation, hospitality and travel management: SC

Source: Citation: [2018] 96 224 (SC)     Aug 22, 2018

1. Where assessee was providing training courses in aviation, hospitality and travel management and Tribunal held that assessee was exempted from payment of service tax under Notification No. 24/2004-ST, dated 10-9-2004, SC dismissed appeal filed against judgment of Tribunal.

2. Where assessee, a training institution, received recognition from a foreign entity but no representational right was granted to it by foreign entity and Tribunal held that assessee was not liable to pay service tax on consideration paid to such foreign entity under category of ‘franchise services’, SC dismissed appeal filed against judgment of Tribunal.

3. Where assessee, a training institution, had franchisees and from which it was receiving reimbursement for expenditure incurred by it towards text books, study materials, etc. and Tribunal held that such receipts were not includible in value of taxable service, appeal filed against impugned judgment was dismissed by SC.