https://www.taxtmi.com/caselaws?id=779938 An institute conducting computer education leading to recognised qualifications was outside the taxable category of commercial training or coaching, and the exemption applied because the courses were affiliated to a recognised university and the receipts were facilitative, not service consideration. Grants-in-aid received for Government welfare schemes were excluded from taxable value because they did not represent consideration for services. The principal employer's provident fund contribution was also not includible in gross value for manpower supply, as it was a statutory remittance and not an amount received by the assessee for the service. A demand under business auxiliary service failed for want of a specific allegation in the show cause notice, and the extended period of limitation was not sustainable. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779938 An institute conducting computer education leading to recognised qualifications was outside the taxable category of commercial training or coaching, and the exemption applied because the courses were affiliated to a recognised university and the receipts were facilitative, not service consideration. Grants-in-aid received for Government welfare schemes were excluded from taxable value because they did not represent consideration for services. The principal employer's provident fund contribution was also not includible in gross value for manpower supply, as it was a statutory remittance and not an amount received by the assessee for the service. A demand under business auxiliary service failed for want of a specific allegation in the show cause notice, and the extended period of limitation was not sustainable. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779938