https://www.taxtmi.com/caselaws?id=237587 The court granted the petitioner a full waiver of pre-deposit and stayed the realization of the adjudicated liability concerning the liability for providing taxable 'commercial training or coaching.' The petitioner's claim of exemption under Notification No. 24/2004-ST was upheld, emphasizing the issuance of recognized degrees or certificates to exclude them from the definition of a 'commercial training or coaching center.' The adjudicating authority's misinterpretation and flawed reasoning led to an incorrect assessment, resulting in the court ruling in favor of the petitioner and granting relief until the appeals are resolved. en-us Tue, 10 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237587 The court granted the petitioner a full waiver of pre-deposit and stayed the realization of the adjudicated liability concerning the liability for providing taxable 'commercial training or coaching.' The petitioner's claim of exemption under Notification No. 24/2004-ST was upheld, emphasizing the issuance of recognized degrees or certificates to exclude them from the definition of a 'commercial training or coaching center.' The adjudicating authority's misinterpretation and flawed reasoning led to an incorrect assessment, resulting in the court ruling in favor of the petitioner and granting relief until the appeals are resolved. Case-Laws Service Tax Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237587