Recognised computer training, online exam services, and compliant invoices were held outside the service tax and Cenvat credit disputes.

Computer training imparted under full DOEACC accreditation for approved courses was treated as outside the levy of Commercial Training and Coaching because recognised qualifications from approved institutes are not taxable in that category, and the demand on that head failed. Receipts for conducting online examinations for universities and educational institutions were also held not taxable under Business Auxiliary Service because the activity was rendered to educational institutions and was not a commercial service promoting another person's business. Cenvat credit could not be denied where the invoices contained the required particulars, including name, address, registration number and service description, so the credit disallowance was set aside.

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Issues: (i) Whether service tax was payable on computer training imparted under full accreditation granted by DOEACC under the head of Commercial Training and Coaching; (ii) whether the amounts received for conducting online examinations for universities and educational institutions were taxable under Business Auxiliary Service; (iii) whether Cenvat credit was liable to be disallowed for want of proper particulars in the invoices.

Issue (i): Whether service tax was payable on computer training imparted under full accreditation granted by DOEACC under the head of Commercial Training and Coaching.

Analysis: The training was imparted under full accreditation granted by DOEACC Society for conduct of the approved computer course. Courses or degrees granted by government-approved institutes or recognised bodies, where the qualification is recognised by law, are outside the levy applied to Commercial Training and Coaching.

Conclusion: Service tax was not payable on the training activity, and the demand under this head was unsustainable.

Issue (ii): Whether the amounts received for conducting online examinations for universities and educational institutions were taxable under Business Auxiliary Service.

Analysis: The activity consisted of conducting online examinations on behalf of universities and educational institutions. Such services were rendered to educational institutions and were not in the nature of a commercial activity promoting or supporting the business of another person.

Conclusion: No service tax was payable under Business Auxiliary Service on the receipts for conducting online examinations.

Issue (iii): Whether Cenvat credit was liable to be disallowed for want of proper particulars in the invoices.

Analysis: The invoices were examined and were found to contain the necessary particulars such as name, address, registration number and description of service. The requirement of proper documentation under the service tax invoicing rules was thus satisfied, and the credit could not be denied merely on the basis alleged in the order.

Conclusion: The disallowance of Cenvat credit was set aside.

Final Conclusion: The demand on all disputed heads failed, and the assessee was held entitled to the reliefs flowing from the setting aside of the impugned order.

Ratio Decidendi: Services rendered by a recognised educational training institute under approved courses, and services provided to educational institutions that are not commercial in character, do not attract the service tax categories invoked; Cenvat credit cannot be denied where the invoices substantially comply with the prescribed particulars.

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