https://www.taxtmi.com/caselaws?id=446797 CESTAT Allahabad allowed the appeal in a service tax case involving an educational institute. The institute operated as a learning centre for Punjab Technical University, offering degree and diploma programs. The revenue authorities sought to classify services under Commercial Training and Coaching Services. CESTAT held that since the institute conferred university degrees through distance education programs, it fell outside the definition of commercial coaching services, which excludes degree-granting activities. The tribunal noted Delhi bench precedent classifying similar arrangements as Franchisee Services, making dual taxation inappropriate. The impugned order was set aside, with CESTAT concluding the services were not covered under Commercial Training or Coaching Services definition. en-us Wed, 08 Nov 2023 00:00:00 +0530 Mon, 11 Dec 2023 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446797 CESTAT Allahabad allowed the appeal in a service tax case involving an educational institute. The institute operated as a learning centre for Punjab Technical University, offering degree and diploma programs. The revenue authorities sought to classify services under Commercial Training and Coaching Services. CESTAT held that since the institute conferred university degrees through distance education programs, it fell outside the definition of commercial coaching services, which excludes degree-granting activities. The tribunal noted Delhi bench precedent classifying similar arrangements as Franchisee Services, making dual taxation inappropriate. The impugned order was set aside, with CESTAT concluding the services were not covered under Commercial Training or Coaching Services definition. Case-Laws Service Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446797