Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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