https://www.taxtmi.com/caselaws?id=765258 Services supplied to educational institutions were treated as support services rather than Commercial Training and Coaching Centre services because the institutions themselves designed the courses, conducted classes and examinations, and issued the certificates or degrees. Providing infrastructure, technology platforms, operational support and marketing assistance did not make the assessee an education provider or coaching centre, since it had no control over curriculum, evaluation or certification. Sharing fee revenue and assisting in administration also did not change the character of the activity. On these facts, the services were not taxable as commercial coaching or training and were treated as exempt support services in relation to education. en-us Tue, 28 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765258 Services supplied to educational institutions were treated as support services rather than Commercial Training and Coaching Centre services because the institutions themselves designed the courses, conducted classes and examinations, and issued the certificates or degrees. Providing infrastructure, technology platforms, operational support and marketing assistance did not make the assessee an education provider or coaching centre, since it had no control over curriculum, evaluation or certification. Sharing fee revenue and assisting in administration also did not change the character of the activity. On these facts, the services were not taxable as commercial coaching or training and were treated as exempt support services in relation to education. Case-Laws Service Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765258