Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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Coaching for educational qualifications recognised by law is described as exempt from service tax under Notification No. 33/2011-ST. The text states that CA-CPT and ICWA-Foundation are mandatory statutory stages of their respective professional courses, and that advancement to later stages does not negate legal recognition of qualifications obtained at earlier stages. It further states that the notification does not restrict exemption to final-stage coaching or impose requirements concerning fee collection or affiliation for Intermediate coaching. Citing consistent Tribunal decisions, the text notes that Revenue should not take an inconsistent position where exemption was accepted for similar coaching in later periods. The reported conclusion sets aside service-tax demands, interest and penalties, subject to refund being available according to law.
Coaching for educational qualifications recognised by law is described as exempt from service tax under Notification No. 33/2011-ST. The text states that CA-CPT and ICWA-Foundation are mandatory statutory stages of their respective professional courses, and that advancement to later stages does not negate legal recognition of qualifications obtained at earlier stages. It further states that the notification does not restrict exemption to final-stage coaching or impose requirements concerning fee collection or affiliation for Intermediate coaching. Citing consistent Tribunal decisions, the text notes that Revenue should not take an inconsistent position where exemption was accepted for similar coaching in later periods. The reported conclusion sets aside service-tax demands, interest and penalties, subject to refund being available according to law.
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