https://www.taxtmi.com/caselaws?id=231279 The tribunal ruled in favor of the appellant, holding that they were entitled to the exemption under Notification No. 12/2003-ST dated 20.06.2003 for commercial training and coaching services. The tribunal rejected the Board Circular's unauthorized conditions and emphasized that only the Central Government can grant exemptions from tax liability. The appellant's appeal was allowed, overturning the order confirming the service tax liability, with no costs imposed on either party. en-us Thu, 11 Apr 2013 00:00:00 +0530 Thu, 09 Jan 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231279 The tribunal ruled in favor of the appellant, holding that they were entitled to the exemption under Notification No. 12/2003-ST dated 20.06.2003 for commercial training and coaching services. The tribunal rejected the Board Circular's unauthorized conditions and emphasized that only the Central Government can grant exemptions from tax liability. The appellant's appeal was allowed, overturning the order confirming the service tax liability, with no costs imposed on either party. Case-Laws Service Tax Thu, 11 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231279