https://www.taxtmi.com/caselaws?id=769990 CESTAT Hyderabad allowed the appeal, setting aside service tax demand raised solely on discrepancy between income tax returns and service tax returns without independent investigation. The tribunal held that the appellant qualified for exemption under entry 9A of Notification 25/2012-ST as a funded partner of NSDC for skill development programmes. The adjudicating authority erred in denying exemption merely because appellant's name wasn't in NSDC's approved partner list, when loan agreement showed funding for specific skill development programmes. Following SC precedent in Government of Kerala case, beneficial notifications must be given full effect. en-us Fri, 02 May 2025 00:00:00 +0530 Wed, 13 May 2026 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769990 CESTAT Hyderabad allowed the appeal, setting aside service tax demand raised solely on discrepancy between income tax returns and service tax returns without independent investigation. The tribunal held that the appellant qualified for exemption under entry 9A of Notification 25/2012-ST as a funded partner of NSDC for skill development programmes. The adjudicating authority erred in denying exemption merely because appellant's name wasn't in NSDC's approved partner list, when loan agreement showed funding for specific skill development programmes. Following SC precedent in Government of Kerala case, beneficial notifications must be given full effect. Case-Laws Service Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769990