Exemption to commercial training or coaching centre for course or curriculum of any institute or establishment & issuing diploma,certificate,degree or educational qualification recognized by law - 010/03 - Service Tax
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Exemption for educational coaching services where training is an essential part of accredited curriculum, excluding fees paid directly by trainees. Tax exemption applies to services by commercial training or coaching centres when such training forms an essential part of another institute's course or curriculum leading to a certificate, diploma, degree or educational qualification recognized by law; exemption is not available where charges are paid directly by the trainee to the coaching centre.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for educational coaching services where training is an essential part of accredited curriculum, excluding fees paid directly by trainees.
Tax exemption applies to services by commercial training or coaching centres when such training forms an essential part of another institute's course or curriculum leading to a certificate, diploma, degree or educational qualification recognized by law; exemption is not available where charges are paid directly by the trainee to the coaching centre.
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