https://www.taxtmi.com/caselaws?id=754721 The CESTAT Mumbai held that educational services provided by appellant for BS course leading to MD degree were exempt from service tax during April 2013 to June 2017. The appellant collected tuition fees from students undertaking BS course as prerequisite for MD degree offered by Davos Medical School Foundation, Philippines. The tribunal found that MD degree is recognized under Schedule 3 of Indian Medical Council Act, 1956. Since the educational service was part of curriculum for obtaining a qualification recognized by law, it fell under negative list under Section 66B of Finance Act, 1994 and was exempted under Entry No.9 of Notification No.25/2012-ST. The impugned order was set aside and appeal allowed. en-us Thu, 27 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754721 The CESTAT Mumbai held that educational services provided by appellant for BS course leading to MD degree were exempt from service tax during April 2013 to June 2017. The appellant collected tuition fees from students undertaking BS course as prerequisite for MD degree offered by Davos Medical School Foundation, Philippines. The tribunal found that MD degree is recognized under Schedule 3 of Indian Medical Council Act, 1956. Since the educational service was part of curriculum for obtaining a qualification recognized by law, it fell under negative list under Section 66B of Finance Act, 1994 and was exempted under Entry No.9 of Notification No.25/2012-ST. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754721