https://www.taxtmi.com/caselaws?id=359290 Computer training imparted under full DOEACC accreditation for approved courses was treated as outside the levy of Commercial Training and Coaching because recognised qualifications from approved institutes are not taxable in that category, and the demand on that head failed. Receipts for conducting online examinations for universities and educational institutions were also held not taxable under Business Auxiliary Service because the activity was rendered to educational institutions and was not a commercial service promoting another person's business. Cenvat credit could not be denied where the invoices contained the required particulars, including name, address, registration number and service description, so the credit disallowance was set aside. en-us Thu, 14 Dec 2017 00:00:00 +0530 Thu, 26 Apr 2018 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359290 Computer training imparted under full DOEACC accreditation for approved courses was treated as outside the levy of Commercial Training and Coaching because recognised qualifications from approved institutes are not taxable in that category, and the demand on that head failed. Receipts for conducting online examinations for universities and educational institutions were also held not taxable under Business Auxiliary Service because the activity was rendered to educational institutions and was not a commercial service promoting another person's business. Cenvat credit could not be denied where the invoices contained the required particulars, including name, address, registration number and service description, so the credit disallowance was set aside. Case-Laws Service Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359290