https://www.taxtmi.com/caselaws?id=359290 The Tribunal ruled in favor of the appellant on both issues. The taxability under "Commercial Training & Coaching" was set aside as institutes offering law-recognized courses are exempt from service tax. Additionally, no service tax was payable under the "Business Auxiliary Service" category as the appellant did not engage in commercial activities. The disputed input tax credit of Rs. 1,14,824 was allowed after the appellant demonstrated compliance with invoicing requirements, leading to the impugned order being set aside and granting consequential benefits to the appellant. 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 The Tribunal ruled in favor of the appellant on both issues. The taxability under "Commercial Training & Coaching" was set aside as institutes offering law-recognized courses are exempt from service tax. Additionally, no service tax was payable under the "Business Auxiliary Service" category as the appellant did not engage in commercial activities. The disputed input tax credit of Rs. 1,14,824 was allowed after the appellant demonstrated compliance with invoicing requirements, leading to the impugned order being set aside and granting consequential benefits to the appellant. Case-Laws Service Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359290