https://www.taxtmi.com/forum/issue?id=106967 Notification No.25/2012 ST exempts services provided by NSDC, approved Sector Skill Councils, approved assessment agencies and approved training partners in relation to NSDC programmes and schemes. The practical issue is whether consultants supplying services to those implementing bodies must charge service tax and whether tax so paid can be credited or refunded. Views differ: some treat such supplies as exempt under the notification (supporting non taxation), while others treat the implementing entity as receiving taxable input services, disallowing CENVAT credit under Rule 6 and precluding refund. en-us Sat, 28 Jun 2014 16:32:51 +0530 Thu, 23 Jan 2025 15:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106967 Notification No.25/2012 ST exempts services provided by NSDC, approved Sector Skill Councils, approved assessment agencies and approved training partners in relation to NSDC programmes and schemes. The practical issue is whether consultants supplying services to those implementing bodies must charge service tax and whether tax so paid can be credited or refunded. Views differ: some treat such supplies as exempt under the notification (supporting non taxation), while others treat the implementing entity as receiving taxable input services, disallowing CENVAT credit under Rule 6 and precluding refund. Discussion-Forum Service Tax Sat, 28 Jun 2014 16:32:51 +0530 https://www.taxtmi.com/forum/issue?id=106967