Service tax on training and coaching extends to institutes lacking statutory recognition; vocational exemption is narrowly construed.
Services by establishments meeting the statutory definition of a commercial training or coaching center are taxable irrespective of profit motive. Taxability of post school education depends on whether the institute issues qualifications recognized by law at the time of service; absence or withdrawal of statutory recognition (including lack of AICTE approval where required) renders courses taxable. Vocational training that directly enables employment is exempt; general skill enhancement courses that do not directly prepare trainees for immediate employment are not exempt.

Statutory certification exemption: film certification fees for mandatory regulatory licensing are not subject to service tax.
Because film certification is a statutory requirement under the Cinematographic Act performed by a public authority as part of its sovereign duties, amounts collected for such certification do not constitute consideration for a taxable service and are not subject to service tax; field formations should treat the activity as excluded under the administrative position that sovereign/public authority functions are not taxable.