https://www.taxtmi.com/caselaws?id=291219 The Tribunal set aside the demand of service tax for the period 2008-09 to 2011-12, ruling in favor of the appellant, an Authorized Learning Centre providing education services under a Distance Education Programme. The services were deemed essential for courses leading to recognized degrees and were not classified as Support Services of Business and Commerce. The Tribunal held that services excluded from specific taxing entries cannot be taxed under other categories, thereby allowing the appeal with consequential relief. en-us Tue, 22 Oct 2019 00:00:00 +0530 Mon, 02 Nov 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291219 The Tribunal set aside the demand of service tax for the period 2008-09 to 2011-12, ruling in favor of the appellant, an Authorized Learning Centre providing education services under a Distance Education Programme. The services were deemed essential for courses leading to recognized degrees and were not classified as Support Services of Business and Commerce. The Tribunal held that services excluded from specific taxing entries cannot be taxed under other categories, thereby allowing the appeal with consequential relief. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291219