https://www.taxtmi.com/caselaws?id=759970 Educational services delivered through a recognised university's approved distance education programme were held not to constitute Commercial Training or Coaching Centre services. The tribunal reasoned that such education is not a business or commerce activity, and once the service falls outside the taxing entry it cannot be reclassified under another category merely to sustain service tax. As the demand itself failed, the associated penalties also could not survive. The impugned order was set aside and the assessee obtained full relief. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 14 Oct 2024 08:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759970 Educational services delivered through a recognised university's approved distance education programme were held not to constitute Commercial Training or Coaching Centre services. The tribunal reasoned that such education is not a business or commerce activity, and once the service falls outside the taxing entry it cannot be reclassified under another category merely to sustain service tax. As the demand itself failed, the associated penalties also could not survive. The impugned order was set aside and the assessee obtained full relief. Case-Laws Service Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759970