https://www.taxtmi.com/caselaws?id=254792 The appellant, an institute established by the Government of Andhra Pradesh, appealed against a demand for service tax for providing Commercial Training or Coaching Service and Technical Testing and Analysis Service. The appellate authority accepted the exemption claim for Technical Testing and Analysis but rejected the claim that the appellant was not a Commercial Training or Coaching Center. The Tribunal clarified that the appellant fell under the definition of a commercial coaching or training center. The liability for service tax under Commercial Training or Coaching was upheld, while the liability for Technical Testing and Analysis was to be recomputed with a temporary suspension of service tax levy. en-us Fri, 12 Jul 2013 00:00:00 +0530 Wed, 31 Dec 2014 08:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254792 The appellant, an institute established by the Government of Andhra Pradesh, appealed against a demand for service tax for providing Commercial Training or Coaching Service and Technical Testing and Analysis Service. The appellate authority accepted the exemption claim for Technical Testing and Analysis but rejected the claim that the appellant was not a Commercial Training or Coaching Center. The Tribunal clarified that the appellant fell under the definition of a commercial coaching or training center. The liability for service tax under Commercial Training or Coaching was upheld, while the liability for Technical Testing and Analysis was to be recomputed with a temporary suspension of service tax levy. Case-Laws Service Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254792