https://www.taxtmi.com/caselaws?id=775824 The CESTAT New Delhi held that the appellant's commercial training services affiliated with recognized universities are exempt from service tax under the relevant notification, as the courses lead to degrees recognized by law. The tribunal rejected the Revenue's contention that exemption was unavailable since the appellant did not issue degrees directly. The exemption applies to coaching forming an essential part of a recognized course. Additionally, the appellant's inclusion of book charges in fees did not attract service tax, given the absence of separate billing and reliance on the notification exempting goods supplied during service provision. The tribunal also found the impugned order unsustainable for exceeding the show cause notice's scope and improperly invoking the extended period. The impugned order was set aside and the appeal allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775824 The CESTAT New Delhi held that the appellant's commercial training services affiliated with recognized universities are exempt from service tax under the relevant notification, as the courses lead to degrees recognized by law. The tribunal rejected the Revenue's contention that exemption was unavailable since the appellant did not issue degrees directly. The exemption applies to coaching forming an essential part of a recognized course. Additionally, the appellant's inclusion of book charges in fees did not attract service tax, given the absence of separate billing and reliance on the notification exempting goods supplied during service provision. The tribunal also found the impugned order unsustainable for exceeding the show cause notice's scope and improperly invoking the extended period. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775824