https://www.taxtmi.com/highlights?id=93374 The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed. en-us Thu, 16 Oct 2025 08:30:14 +0530 Thu, 16 Oct 2025 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93374 The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed. Highlights Service Tax Thu, 16 Oct 2025 08:30:14 +0530 https://www.taxtmi.com/highlights?id=93374