https://www.taxtmi.com/caselaws?id=770371 The CESTAT Kolkata remanded the case back to the adjudicating authority after a service tax dispute involving educational institution offering MBA courses. The appellant, operating through a charitable trust, claimed exemption from service tax for educational services but faced allegations following search and seizure operations. The authority must examine documentary evidence to determine whether courses offered are UGC-recognized and whether degrees issued by affiliated universities (PTU and WBUT) qualify for exemption. Service tax liabilities of both entities must be separately ascertained and determined. en-us Fri, 02 May 2025 00:00:00 +0530 Fri, 09 May 2025 12:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770371 The CESTAT Kolkata remanded the case back to the adjudicating authority after a service tax dispute involving educational institution offering MBA courses. The appellant, operating through a charitable trust, claimed exemption from service tax for educational services but faced allegations following search and seizure operations. The authority must examine documentary evidence to determine whether courses offered are UGC-recognized and whether degrees issued by affiliated universities (PTU and WBUT) qualify for exemption. Service tax liabilities of both entities must be separately ascertained and determined. Case-Laws Service Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770371