https://www.taxtmi.com/caselaws?id=389009 The Third Member concluded that services provided by the appellant to educational trusts before 01.07.2012 were not taxable under "Business Support Services." Educational trusts were deemed charitable entities primarily engaged in educational activities, not classified as "business" or "commerce." The services were exempt from service tax under relevant notifications. The issue of limitation for raising demands was not addressed as it was beyond the scope of the reference. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389009 The Third Member concluded that services provided by the appellant to educational trusts before 01.07.2012 were not taxable under "Business Support Services." Educational trusts were deemed charitable entities primarily engaged in educational activities, not classified as "business" or "commerce." The services were exempt from service tax under relevant notifications. The issue of limitation for raising demands was not addressed as it was beyond the scope of the reference. Case-Laws Service Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389009