https://www.taxtmi.com/caselaws?id=383784 The Tribunal upheld the department's appeal and dismissed the assessee's appeal, ruling in favor of the department. It was determined that the assessee was liable to pay service tax on the entire amount collected for commercial training services, as certain components claimed as exempt were integral to the services provided. The judgment emphasized a strict interpretation of exemption notifications, resolving ambiguity in favor of revenue, and concluded that the assessee was not entitled to the exemption benefit based on specific provisions of the notification. en-us Thu, 11 Jul 2019 00:00:00 +0530 Thu, 29 Oct 2020 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383784 The Tribunal upheld the department's appeal and dismissed the assessee's appeal, ruling in favor of the department. It was determined that the assessee was liable to pay service tax on the entire amount collected for commercial training services, as certain components claimed as exempt were integral to the services provided. The judgment emphasized a strict interpretation of exemption notifications, resolving ambiguity in favor of revenue, and concluded that the assessee was not entitled to the exemption benefit based on specific provisions of the notification. Case-Laws Service Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383784