https://www.taxtmi.com/caselaws?id=249205 Training activity was held taxable as commercial training or coaching service because the exclusion for educational institutes applies only when the institute itself issues the certificate, diploma, degree, or other qualification recognised by law. Where the certificate is issued by a separate board, the exemption does not apply and the service tax demand stands. On penalties, a bona fide belief that the institution was recognised by the State Board constituted reasonable cause, so penalty relief was available under sections 76 and 78. en-us Fri, 07 Mar 2014 00:00:00 +0530 Fri, 03 Jul 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249205 Training activity was held taxable as commercial training or coaching service because the exclusion for educational institutes applies only when the institute itself issues the certificate, diploma, degree, or other qualification recognised by law. Where the certificate is issued by a separate board, the exemption does not apply and the service tax demand stands. On penalties, a bona fide belief that the institution was recognised by the State Board constituted reasonable cause, so penalty relief was available under sections 76 and 78. Case-Laws Service Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249205