https://www.taxtmi.com/caselaws?id=191976 The appellant, a charitable trust offering management courses without AICTE recognition, faced a service tax evasion notice. The appellant argued their charitable status exempted them from service tax. However, a retrospective amendment nullified this defense. The Tribunal remanded the case to assess if the courses were lawfully recognized without AICTE approval. The Tribunal acknowledged AICTE approval might not be necessary for management courses. The appellant was granted an opportunity to present their case, with other issues like time bar and penalties left for future review. en-us Fri, 28 Jun 2013 00:00:00 +0530 Sat, 06 May 2017 11:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191976 The appellant, a charitable trust offering management courses without AICTE recognition, faced a service tax evasion notice. The appellant argued their charitable status exempted them from service tax. However, a retrospective amendment nullified this defense. The Tribunal remanded the case to assess if the courses were lawfully recognized without AICTE approval. The Tribunal acknowledged AICTE approval might not be necessary for management courses. The appellant was granted an opportunity to present their case, with other issues like time bar and penalties left for future review. Case-Laws Service Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191976