https://www.taxtmi.com/caselaws?id=284241 Computer training under full DOEACC accreditation for a recognised course was treated as training leading to an approved qualification, so it was not taxable as Commercial Training & Coaching and the demand was set aside. Online examination services provided to educational institutions and universities were held not to be Business Auxiliary Service because they were not commercial support services, so no service tax was payable. Denial of input credit was also rejected where the invoices contained the required particulars, including name, address, registration number and service details, making the credit documentation sufficient; the disallowance was set aside and consequential relief followed. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 08 Nov 2019 08:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284241 Computer training under full DOEACC accreditation for a recognised course was treated as training leading to an approved qualification, so it was not taxable as Commercial Training & Coaching and the demand was set aside. Online examination services provided to educational institutions and universities were held not to be Business Auxiliary Service because they were not commercial support services, so no service tax was payable. Denial of input credit was also rejected where the invoices contained the required particulars, including name, address, registration number and service details, making the credit documentation sufficient; the disallowance was set aside and consequential relief followed. Case-Laws Service Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284241