https://www.taxtmi.com/caselaws?id=445528 Coaching provided by an educational institution to its own enrolled students for competitive examinations was assessed for service tax under "Commercial Training or Coaching Service." Applying the Tribunal's Larger Bench view that non-recognised certificates render such activity taxable, the Tribunal nevertheless held that where the provider qualifies as an "educational institution" within the meaning linked to s. 66D, Finance Act, 1994, the activity remains outside the service tax net; accordingly, the service tax demand under all categories was set aside. For "renting of immovable property," the demand was based on receipts below the small service provider exemption threshold; consequently, that demand was also unsustainable. The impugned order was set aside and the appeal allowed. en-us Thu, 09 Nov 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445528 Coaching provided by an educational institution to its own enrolled students for competitive examinations was assessed for service tax under "Commercial Training or Coaching Service." Applying the Tribunal's Larger Bench view that non-recognised certificates render such activity taxable, the Tribunal nevertheless held that where the provider qualifies as an "educational institution" within the meaning linked to s. 66D, Finance Act, 1994, the activity remains outside the service tax net; accordingly, the service tax demand under all categories was set aside. For "renting of immovable property," the demand was based on receipts below the small service provider exemption threshold; consequently, that demand was also unsustainable. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445528