https://www.taxtmi.com/caselaws?id=254889 The Tribunal ruled in favor of the appellant, determining that their activities did not constitute commercial coaching or training services. The receipts for providing computer-based tests were not classified as Business Support Services due to lack of evidence of services provided on behalf of a foreign principal. Additionally, demands for management or business consultant services and business support services were waived as the appellant demonstrated that the expenses were book entries without actual payments and the services were not provided on behalf of the principal. en-us Thu, 11 Sep 2014 00:00:00 +0530 Fri, 02 Jan 2015 16:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254889 The Tribunal ruled in favor of the appellant, determining that their activities did not constitute commercial coaching or training services. The receipts for providing computer-based tests were not classified as Business Support Services due to lack of evidence of services provided on behalf of a foreign principal. Additionally, demands for management or business consultant services and business support services were waived as the appellant demonstrated that the expenses were book entries without actual payments and the services were not provided on behalf of the principal. Case-Laws Service Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254889