https://www.taxtmi.com/caselaws?id=758376 Decision concerns levy of service tax on commercial training or coaching services and reliance on administrative guidance for case management. The matter was disposed by dismissing the appeal on the basis that the tax effect was low and fell within the scope of a Revenue Division, Judicial Cell CBIC circular dated 06.08.2024, resulting in non-entertainment of the appeal for practical reasons; the substantive question of law underlying the levy was expressly kept open for future adjudication. The operative effect is administrative disposal without adjudication on merits. en-us Fri, 06 Sep 2024 00:00:00 +0530 Wed, 14 Jan 2026 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758376 Decision concerns levy of service tax on commercial training or coaching services and reliance on administrative guidance for case management. The matter was disposed by dismissing the appeal on the basis that the tax effect was low and fell within the scope of a Revenue Division, Judicial Cell CBIC circular dated 06.08.2024, resulting in non-entertainment of the appeal for practical reasons; the substantive question of law underlying the levy was expressly kept open for future adjudication. The operative effect is administrative disposal without adjudication on merits. Case-Laws Service Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758376