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    <title>2018 (4) TMI 836 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the respondent, holding that the educational services provided in collaboration with a foreign university were exempt from service tax under the category of &quot;commercial training and coaching&quot; service. The decision emphasized the recognition of certificates by the Association of Indian Universities (AIU) and the accreditation of the foreign university, establishing that the respondent met the criteria for exemption based on the recognition of the program by relevant statutory authorities. The Tribunal dismissed the Revenue&#039;s appeal, affirming that recognized degrees from accredited foreign universities can impact tax liabilities for educational services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=358725</link>
      <description>The Tribunal ruled in favor of the respondent, holding that the educational services provided in collaboration with a foreign university were exempt from service tax under the category of &quot;commercial training and coaching&quot; service. The decision emphasized the recognition of certificates by the Association of Indian Universities (AIU) and the accreditation of the foreign university, establishing that the respondent met the criteria for exemption based on the recognition of the program by relevant statutory authorities. The Tribunal dismissed the Revenue&#039;s appeal, affirming that recognized degrees from accredited foreign universities can impact tax liabilities for educational services.</description>
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      <pubDate>Wed, 21 Feb 2018 00:00:00 +0530</pubDate>
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