https://www.taxtmi.com/caselaws?id=782560 CESTAT BLR held that the appellant's Short Term Executive Program and Reach Out Program, conducted for plantation and agri-business officials for consideration, were taxable under "commercial training or coaching service" as defined in Section 65(26), (27) and 65(105)(zzc) of the Finance Act, 1994. As the appellant did not issue any certificate, diploma, degree or qualification recognized by law, it did not fall within the statutory exclusion for recognized educational institutions. The plea for exemption, including prior representations to the Ministry, was rejected. The Tribunal upheld service tax demand for the normal limitation period but set aside penalties, partly allowing the appeal. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782560 CESTAT BLR held that the appellant's Short Term Executive Program and Reach Out Program, conducted for plantation and agri-business officials for consideration, were taxable under "commercial training or coaching service" as defined in Section 65(26), (27) and 65(105)(zzc) of the Finance Act, 1994. As the appellant did not issue any certificate, diploma, degree or qualification recognized by law, it did not fall within the statutory exclusion for recognized educational institutions. The plea for exemption, including prior representations to the Ministry, was rejected. The Tribunal upheld service tax demand for the normal limitation period but set aside penalties, partly allowing the appeal. Case-Laws Service Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782560