https://www.taxtmi.com/caselaws?id=754158 The CESTAT BANGALORE ruled that three post-graduate management programs (PGPPM, PGPEM, EPGP) offered by an educational institute were liable to service tax from 01.5.2011 to 30.06.2017. The appellant failed to establish that these courses were "recognized by law" under the exemption provisions, unlike their PGP course which was specifically approved. The tribunal distinguished this case from precedents involving DGCA-approved aircraft maintenance courses and UK university degree programs, which were deemed recognized by law. While upholding the tax demand, the tribunal restricted it to the normal limitation period and set aside penalties, finding no suppression of facts since the issue involved legal interpretation of frequently changing provisions. en-us Tue, 30 Apr 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754158 The CESTAT BANGALORE ruled that three post-graduate management programs (PGPPM, PGPEM, EPGP) offered by an educational institute were liable to service tax from 01.5.2011 to 30.06.2017. The appellant failed to establish that these courses were "recognized by law" under the exemption provisions, unlike their PGP course which was specifically approved. The tribunal distinguished this case from precedents involving DGCA-approved aircraft maintenance courses and UK university degree programs, which were deemed recognized by law. While upholding the tax demand, the tribunal restricted it to the normal limitation period and set aside penalties, finding no suppression of facts since the issue involved legal interpretation of frequently changing provisions. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754158