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The case involves a dispute regarding the levy of service tax on educational services provided by an appellant to students enrolled in a BS course, which is a prerequisite for obtaining an MD degree awarded by a recognized institute in the Philippines. The Appellate Tribunal held that the appellant's educational services are exempt from service tax as they are part of a curriculum for obtaining a qualification recognized by the Indian Medical Council Act, 1956. Citing a relevant precedent, it was established that educational services leading to recognized qualifications are not subject to service tax. Therefore, the appellant was not liable to pay service tax on educational services or related activities provided to students, and the appeal was allowed with the impugned order set aside.
The case involves a dispute regarding the levy of service tax on educational services provided by an appellant to students enrolled in a BS course, which is a prerequisite for obtaining an MD degree awarded by a recognized institute in the Philippines. The Appellate Tribunal held that the appellant's educational services are exempt from service tax as they are part of a curriculum for obtaining a qualification recognized by the Indian Medical Council Act, 1956. Citing a relevant precedent, it was established that educational services leading to recognized qualifications are not subject to service tax. Therefore, the appellant was not liable to pay service tax on educational services or related activities provided to students, and the appeal was allowed with the impugned order set aside.
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