https://www.taxtmi.com/caselaws?id=194248 Services connected with an educational institution were held eligible for service tax exemption where they formed an essential part of a course or curriculum leading to a certificate, diploma, degree or other qualification recognised by law. The respondent's one-time affiliation to Jawaharlal Nehru Technological University and the fact that the degree awarded was recognised by the UGC supported satisfaction of the exemption conditions. The appellate authority's factual finding that the notification requirements were met was accepted, and no infirmity was found in that conclusion. The Revenue's challenge therefore failed. en-us Wed, 09 Nov 2016 00:00:00 +0530 Sat, 02 Sep 2017 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194248 Services connected with an educational institution were held eligible for service tax exemption where they formed an essential part of a course or curriculum leading to a certificate, diploma, degree or other qualification recognised by law. The respondent's one-time affiliation to Jawaharlal Nehru Technological University and the fact that the degree awarded was recognised by the UGC supported satisfaction of the exemption conditions. The appellate authority's factual finding that the notification requirements were met was accepted, and no infirmity was found in that conclusion. The Revenue's challenge therefore failed. Case-Laws Service Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194248