https://www.taxtmi.com/caselaws?id=396563 The Tribunal ruled in favor of the shipyard, setting aside the demand for service tax on fee income from approved courses offered by its Marine Engineering Training Institute. The courses, recognized by law and approved by the Director General of Shipping, were deemed exempt from service tax under the 'Commercial Training or Coaching Services' exclusion. The Tribunal emphasized the importance of course recognition under the law in determining taxability, upholding previous decisions in the appellant's favor and applying the principle of res judicata to bar the matter from further dispute. en-us Thu, 02 Jul 2020 00:00:00 +0530 Sat, 11 Jul 2020 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396563 The Tribunal ruled in favor of the shipyard, setting aside the demand for service tax on fee income from approved courses offered by its Marine Engineering Training Institute. The courses, recognized by law and approved by the Director General of Shipping, were deemed exempt from service tax under the 'Commercial Training or Coaching Services' exclusion. The Tribunal emphasized the importance of course recognition under the law in determining taxability, upholding previous decisions in the appellant's favor and applying the principle of res judicata to bar the matter from further dispute. Case-Laws Service Tax Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396563