https://www.taxtmi.com/caselaws?id=368130 Architectural education imparted under a special statutory framework and leading to a degree recognised by law was not treated as commercial training or coaching. The institution's B.Arch. programme was approved by the statutory university and the Council of Architecture, and the absence of AICTE approval did not alter the legal character of the activity. AICTE's role in relation to architectural education was noted as advisory and recommendatory, so its non-approval was insufficient to attract service tax. The Tribunal therefore upheld the order dropping the demand and held the institution not liable to service tax under the commercial training or coaching centre category. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368130 Architectural education imparted under a special statutory framework and leading to a degree recognised by law was not treated as commercial training or coaching. The institution's B.Arch. programme was approved by the statutory university and the Council of Architecture, and the absence of AICTE approval did not alter the legal character of the activity. AICTE's role in relation to architectural education was noted as advisory and recommendatory, so its non-approval was insufficient to attract service tax. The Tribunal therefore upheld the order dropping the demand and held the institution not liable to service tax under the commercial training or coaching centre category. Case-Laws Service Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368130