https://www.taxtmi.com/caselaws?id=360106 Universities established under State Acts and institutions recognised by UGC, whose courses led to recognised certificates, diplomas or degrees, were not taxable as commercial training and coaching centre services. The Tribunal applied the Board circular excluding universities and UGC-recognised institutions from the service tax net, and followed earlier decisions holding that education leading to recognised qualifications is outside commercial coaching taxability. It also applied its own earlier order in the appellants' case to extend exemption notification benefits for the relevant period. The service tax demand was therefore unsustainable. en-us Mon, 22 Jan 2018 00:00:00 +0530 Thu, 10 May 2018 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360106 Universities established under State Acts and institutions recognised by UGC, whose courses led to recognised certificates, diplomas or degrees, were not taxable as commercial training and coaching centre services. The Tribunal applied the Board circular excluding universities and UGC-recognised institutions from the service tax net, and followed earlier decisions holding that education leading to recognised qualifications is outside commercial coaching taxability. It also applied its own earlier order in the appellants' case to extend exemption notification benefits for the relevant period. The service tax demand was therefore unsustainable. Case-Laws Service Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360106