https://www.taxtmi.com/caselaws?id=358306 The Tribunal held that the sale of prospectus is not part of 'Commercial Training or Coaching Services,' as it is solely for student screening and does not entitle students to coaching services. Since the sale of prospectus was not deemed a service rendered by the Appellant, the demand and penalties were set aside. The appeals were allowed, emphasizing the importance of accurately categorizing services for tax purposes and providing substantial evidence in tax disputes. en-us Wed, 21 Mar 2018 00:00:00 +0530 Tue, 10 Apr 2018 08:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358306 The Tribunal held that the sale of prospectus is not part of 'Commercial Training or Coaching Services,' as it is solely for student screening and does not entitle students to coaching services. Since the sale of prospectus was not deemed a service rendered by the Appellant, the demand and penalties were set aside. The appeals were allowed, emphasizing the importance of accurately categorizing services for tax purposes and providing substantial evidence in tax disputes. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358306