https://www.taxtmi.com/caselaws?id=33237 The Tribunal ruled in favor of the appellant, Centre for Development of Advanced Computing (C-DAC), stating that they should not be classified as a 'Commercial Training or Coaching Centre' and are not liable to pay service tax on their activities. The Tribunal emphasized that C-DAC's primary objective of research and development in advanced computing, coupled with their status as a scientific society and charitable trust, distinguishes them from commercial training centers. The Commissioner (Appeals) order was set aside, and the appeal was allowed with consequential relief. en-us Tue, 21 Oct 2008 00:00:00 +0530 Thu, 04 Apr 2013 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33237 The Tribunal ruled in favor of the appellant, Centre for Development of Advanced Computing (C-DAC), stating that they should not be classified as a 'Commercial Training or Coaching Centre' and are not liable to pay service tax on their activities. The Tribunal emphasized that C-DAC's primary objective of research and development in advanced computing, coupled with their status as a scientific society and charitable trust, distinguishes them from commercial training centers. The Commissioner (Appeals) order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33237