https://www.taxtmi.com/caselaws?id=356800 The Tribunal held that the appellant's services, provided as a study center affiliated with a university, were exempt from service tax levy under Section 65 (27) of the Finance Act, 1994. Despite not meeting the criteria for exemption under Notification No.10/2003-ST, the appellant's status as an authorized Study Centre under Distance Education Council guidelines led to the Tribunal setting aside the service tax demand, interest, and penalties imposed by the original authority and Commissioner (Appeals), allowing the appeals with consequential benefits as per law. en-us Thu, 11 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 07:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356800 The Tribunal held that the appellant's services, provided as a study center affiliated with a university, were exempt from service tax levy under Section 65 (27) of the Finance Act, 1994. Despite not meeting the criteria for exemption under Notification No.10/2003-ST, the appellant's status as an authorized Study Centre under Distance Education Council guidelines led to the Tribunal setting aside the service tax demand, interest, and penalties imposed by the original authority and Commissioner (Appeals), allowing the appeals with consequential benefits as per law. Case-Laws Service Tax Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356800