https://www.taxtmi.com/caselaws?id=769419 CESTAT New Delhi dismissed the revenue's appeal regarding service tax liability on educational services. The respondent conducted courses leading to degrees awarded by University of Bradford, UK, recognized by Association of Indian Universities and IGNOU. The tribunal held that before 01.07.2012, such services were excluded from "Commercial Training or Coaching Centre" definition, and after 01.07.2012, they were included in the negative list under Section 66D(1)(ii). Since the degree was issued by a recognized foreign university, the services remained exempt from service tax for the entire period 01.09.2009 to 31.03.2016. The Commissioner correctly dropped the demand following established tribunal precedent. en-us Wed, 23 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 12:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769419 CESTAT New Delhi dismissed the revenue's appeal regarding service tax liability on educational services. The respondent conducted courses leading to degrees awarded by University of Bradford, UK, recognized by Association of Indian Universities and IGNOU. The tribunal held that before 01.07.2012, such services were excluded from "Commercial Training or Coaching Centre" definition, and after 01.07.2012, they were included in the negative list under Section 66D(1)(ii). Since the degree was issued by a recognized foreign university, the services remained exempt from service tax for the entire period 01.09.2009 to 31.03.2016. The Commissioner correctly dropped the demand following established tribunal precedent. Case-Laws Service Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769419