https://www.taxtmi.com/caselaws?id=340864 The case involved issues regarding liability of service tax under "Commercial Training and Coaching" services, applicability of the extended period of limitation, recognition of degrees awarded by foreign universities, and service tax exemption for vocational training institutes. The Member (Judicial) disagreed with the Member (Technical) and held that the degrees awarded by the University of London and Allahabad Agriculture Institute are recognized by law, excluding the appellants from the definition of "Commercial Training or Coaching Centre." The vocational training exemption was also upheld. The majority decision set aside the impugned order, ruling in favor of the appellants on all counts. en-us Thu, 09 Feb 2017 00:00:00 +0530 Wed, 01 Nov 2017 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340864 The case involved issues regarding liability of service tax under "Commercial Training and Coaching" services, applicability of the extended period of limitation, recognition of degrees awarded by foreign universities, and service tax exemption for vocational training institutes. The Member (Judicial) disagreed with the Member (Technical) and held that the degrees awarded by the University of London and Allahabad Agriculture Institute are recognized by law, excluding the appellants from the definition of "Commercial Training or Coaching Centre." The vocational training exemption was also upheld. The majority decision set aside the impugned order, ruling in favor of the appellants on all counts. Case-Laws Service Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340864