https://www.taxtmi.com/caselaws?id=377419 The Court dismissed the appeal in favor of the respondent firm, upholding the exemption for commercial training or coaching services under Section 65(27) of the Finance Act, 2003. The Tribunal's decision to exclude franchisee services from the exemption was upheld, with the Court finding no error in this regard. The Court relied on Circular No.59/8/2003 and previous court decisions to support the respondent's exemption status, ultimately dropping the proceedings against the firm for alleged non-discharge of service tax liability for certain financial years. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 12 Jun 2019 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377419 The Court dismissed the appeal in favor of the respondent firm, upholding the exemption for commercial training or coaching services under Section 65(27) of the Finance Act, 2003. The Tribunal's decision to exclude franchisee services from the exemption was upheld, with the Court finding no error in this regard. The Court relied on Circular No.59/8/2003 and previous court decisions to support the respondent's exemption status, ultimately dropping the proceedings against the firm for alleged non-discharge of service tax liability for certain financial years. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377419