Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Page of 4782
Press 'Enter' after typing page number.
601 to 620 of 95636 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
