https://www.taxtmi.com/caselaws?id=781480 CESTAT ALLAHABAD - AT allowed the appeal and set aside demands for service tax, interest and penalty. The tribunal held training provided to government employees was not commercial coaching since it was mandated and billed to departments, and training to unemployed persons for DOEACC A/O level diplomas did not attract tax as commercial coaching. OIDAR liability was rejected because the appellant did not own or sell online data but provided IT infrastructure and dissemination services to government departments. Demands under Business Auxiliary Services were quashed for failure to specify the relevant sub-clause of Section 65(19). en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781480 CESTAT ALLAHABAD - AT allowed the appeal and set aside demands for service tax, interest and penalty. The tribunal held training provided to government employees was not commercial coaching since it was mandated and billed to departments, and training to unemployed persons for DOEACC A/O level diplomas did not attract tax as commercial coaching. OIDAR liability was rejected because the appellant did not own or sell online data but provided IT infrastructure and dissemination services to government departments. Demands under Business Auxiliary Services were quashed for failure to specify the relevant sub-clause of Section 65(19). Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781480