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Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The case pertains to the levy of service tax on commercial coaching or training services. The Finance Act, 2010 inserted an explanation in Section 65(105)(zzc) retrospectively from July 1, 2003, clarifying that the word 'commercial' would mean training or coaching services provided for consideration, irrespective of profit motive. Notification no. 33/2011 granted exemptions to coaching and training centers leading to a certificate, diploma, degree, or other educational qualification recognized by law. The Board clarified that 'recognized by any law' encompasses courses approved or recognized by any entity established under Central or State legislation for granting recognition to educational courses. The High Court found that the petitioner was neither affiliated with a University nor enabled by statute to grant degrees or diplomas. The CESTAT concluded that the petitioner's appeals lacked merit, while the Department's appeals were allowed. The petition was dismissed.
The case pertains to the levy of service tax on commercial coaching or training services. The Finance Act, 2010 inserted an explanation in Section 65(105)(zzc) retrospectively from July 1, 2003, clarifying that the word 'commercial' would mean training or coaching services provided for consideration, irrespective of profit motive. Notification no. 33/2011 granted exemptions to coaching and training centers leading to a certificate, diploma, degree, or other educational qualification recognized by law. The Board clarified that 'recognized by any law' encompasses courses approved or recognized by any entity established under Central or State legislation for granting recognition to educational courses. The High Court found that the petitioner was neither affiliated with a University nor enabled by statute to grant degrees or diplomas. The CESTAT concluded that the petitioner's appeals lacked merit, while the Department's appeals were allowed. The petition was dismissed.
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