https://www.taxtmi.com/highlights?id=46719 Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training en-us Thu, 23 May 2019 08:20:36 +0530 Thu, 23 May 2019 08:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46719 Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training Highlights Service Tax Thu, 23 May 2019 08:20:36 +0530 https://www.taxtmi.com/highlights?id=46719