https://www.taxtmi.com/caselaws?id=190574 The Tribunal ruled in favor of the appellant on the taxability of training fees under Commercial Training or Coaching Service, deeming the demand of Rs. 1,17,02,437 unsustainable due to the training qualifying as vocational training. Regarding the taxability of the amount received for the development of cost index and upgradation of cost data under Consulting Engineer's Service, the demand of Rs. 6,09,621 was considered incorrect as it would result in double taxation. However, the appellant did not have a prima facie case for the taxability of rent received from renting immovable property for commercial purposes, and was directed to deposit Rs. 1,00,000 within four weeks. en-us Fri, 22 Aug 2014 00:00:00 +0530 Sun, 19 Feb 2017 23:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190574 The Tribunal ruled in favor of the appellant on the taxability of training fees under Commercial Training or Coaching Service, deeming the demand of Rs. 1,17,02,437 unsustainable due to the training qualifying as vocational training. Regarding the taxability of the amount received for the development of cost index and upgradation of cost data under Consulting Engineer's Service, the demand of Rs. 6,09,621 was considered incorrect as it would result in double taxation. However, the appellant did not have a prima facie case for the taxability of rent received from renting immovable property for commercial purposes, and was directed to deposit Rs. 1,00,000 within four weeks. Case-Laws Service Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190574