<h1>Tribunal Rules Training Center's Educational Services Not Subject to Service Tax Due to Charitable Nature and Public Benefit.</h1> A tribunal ruled that a training center offering a Post Graduate Programme in Management and Executive MBA, which are not legally recognized, is not exempt from service tax. Despite being registered as a charitable organization, the center was initially assessed for service tax and penalties. However, the tribunal found that the center's educational activities primarily serve public utility by benefiting youth and contributing to the economy. Consequently, it was determined that the service tax does not apply to the center, as its educational services are not considered a commercial business.