https://www.taxtmi.com/caselaws?id=414733 Training and coaching conducted in collaboration with recognised universities, under university-prescribed curricula and culminating in degrees or diplomas issued by those universities, fell within the exemption for education or vocational training leading to qualifications recognised by law, and was not taxable as commercial coaching. The authority could not deny the exemption by relying on the professional or high-fee nature of the courses, since the exemption contained no such fee-based restriction. The extended period of limitation was also unavailable because the assessees maintained records, disclosed the activity, and there was no suppression, wilful misstatement or fraud. The tax demands and penalties therefore could not survive. en-us Thu, 11 Nov 2021 00:00:00 +0530 Wed, 12 Apr 2023 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414733 Training and coaching conducted in collaboration with recognised universities, under university-prescribed curricula and culminating in degrees or diplomas issued by those universities, fell within the exemption for education or vocational training leading to qualifications recognised by law, and was not taxable as commercial coaching. The authority could not deny the exemption by relying on the professional or high-fee nature of the courses, since the exemption contained no such fee-based restriction. The extended period of limitation was also unavailable because the assessees maintained records, disclosed the activity, and there was no suppression, wilful misstatement or fraud. The tax demands and penalties therefore could not survive. Case-Laws Service Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414733