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<h1>Government Exempts Coaching Centers from Service Tax for Recognized Courses Under Section 93, Effective July 1, 2003</h1> The Central Government issued Notification No. 10/2003-S.T., dated June 20, 2003, exempting commercial training or coaching centers from service tax for courses that are part of an institute's recognized curriculum, leading to a diploma, certificate, degree, or educational qualification. This exemption applies if the training is integral to the course of another institute or establishment and is not directly paid for by the student to the coaching center. The notification was enacted under section 93 of the Finance Act, 1994, and took effect on July 1, 2003. This exemption was later rescinded by Notification No. 34/2012 on June 20, 2012.