https://www.taxtmi.com/caselaws?id=357308 The Tribunal concluded that the courses offered by IIPM should be classified as "Commercial Training or Coaching" rather than "Academic Education," making them subject to Service Tax. The Tribunal upheld the Service Tax demand, interest under Section 75, and penalties under Sections 78 and 77 of the Finance Act, 1994. The extended period for Service Tax demand was deemed justified due to IIPM's non-compliance with registration and filing requirements. The decision emphasized that IIPM's courses do not result in recognized educational qualifications and therefore fall within the taxable service category. en-us Tue, 20 Mar 2018 00:00:00 +0530 Sat, 06 Apr 2019 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357308 The Tribunal concluded that the courses offered by IIPM should be classified as "Commercial Training or Coaching" rather than "Academic Education," making them subject to Service Tax. The Tribunal upheld the Service Tax demand, interest under Section 75, and penalties under Sections 78 and 77 of the Finance Act, 1994. The extended period for Service Tax demand was deemed justified due to IIPM's non-compliance with registration and filing requirements. The decision emphasized that IIPM's courses do not result in recognized educational qualifications and therefore fall within the taxable service category. Case-Laws Service Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357308