https://www.taxtmi.com/caselaws?id=356847 The Tribunal ruled in favor of the appellant, a study center affiliated with a university, determining that the services provided did not constitute "Commercial Training or Coaching Services" under the Finance Act, 1994. Despite demands for service tax, interest, and penalties, the Tribunal found the appellant exempt from service tax levy during the dispute period, even without the benefit of Notification No.10/2003-ST. The decision was based on the direct payment of fees to the university by students and the appellant's status as an authorized Study Center, aligning with established legal principles and previous rulings. en-us Thu, 11 Jan 2018 00:00:00 +0530 Wed, 14 Mar 2018 06:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356847 The Tribunal ruled in favor of the appellant, a study center affiliated with a university, determining that the services provided did not constitute "Commercial Training or Coaching Services" under the Finance Act, 1994. Despite demands for service tax, interest, and penalties, the Tribunal found the appellant exempt from service tax levy during the dispute period, even without the benefit of Notification No.10/2003-ST. The decision was based on the direct payment of fees to the university by students and the appellant's status as an authorized Study Center, aligning with established legal principles and previous rulings. Case-Laws Service Tax Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356847