https://www.taxtmi.com/caselaws?id=270319 Services performed by an authorised local agency for computer education promotion, including coordinating training centres, ensuring prescribed courses, arranging infrastructure, collecting fees and remitting them to the client, fall within the exemption for services incidental or auxiliary to specified activities. Eligibility is determined by first construing the exemption strictly to establish coverage; once coverage is established, the exemption is construed liberally. The denial of exemption was unsustainable because the agency's functions were incidental or auxiliary to the client's specified service. en-us Sun, 29 Nov 2015 00:00:00 +0530 Fri, 01 Jan 2016 23:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270319 Services performed by an authorised local agency for computer education promotion, including coordinating training centres, ensuring prescribed courses, arranging infrastructure, collecting fees and remitting them to the client, fall within the exemption for services incidental or auxiliary to specified activities. Eligibility is determined by first construing the exemption strictly to establish coverage; once coverage is established, the exemption is construed liberally. The denial of exemption was unsustainable because the agency's functions were incidental or auxiliary to the client's specified service. Case-Laws Service Tax Sun, 29 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270319