https://www.taxtmi.com/caselaws?id=445279 Training for consideration in a structured postgraduate clinical research programme was held to fall within the taxable category of commercial training or coaching under the Finance Act, 1994. The exclusion for courses leading to certificates, diplomas or degrees recognised by law was found unavailable because the degrees were awarded through a foreign university collaboration and were not recognised under the law in force in India for the relevant period. Ex parte adjudication and penalties under sections 76 and 77 were sustained, as opportunities of hearing had been given and the non-taxability plea was not accepted as bona fide. The matter was remitted only for limited re-determination of CENVAT credit, study material value and cum-tax benefit. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445279 Training for consideration in a structured postgraduate clinical research programme was held to fall within the taxable category of commercial training or coaching under the Finance Act, 1994. The exclusion for courses leading to certificates, diplomas or degrees recognised by law was found unavailable because the degrees were awarded through a foreign university collaboration and were not recognised under the law in force in India for the relevant period. Ex parte adjudication and penalties under sections 76 and 77 were sustained, as opportunities of hearing had been given and the non-taxability plea was not accepted as bona fide. The matter was remitted only for limited re-determination of CENVAT credit, study material value and cum-tax benefit. Case-Laws Service Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445279