https://www.taxtmi.com/caselaws?id=786819 Computer training provided to government school students, together with equipment maintenance under a State Government agreement, constitutes taxable commercial training or coaching service under the Finance Act, 1994. Receipt of grant-in-aid and absence of a profit motive do not change the service character, and the vocational-training exemption does not apply; tax is therefore sustainable for the normal limitation period. Extended recovery requires positive evidence of deliberate evasion, fraud, or suppression with intent to evade tax. Departmental knowledge of the activity and absence of such evidence restrict recovery to the normal period and preclude penalties. en-us Wed, 07 Jan 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786819 Computer training provided to government school students, together with equipment maintenance under a State Government agreement, constitutes taxable commercial training or coaching service under the Finance Act, 1994. Receipt of grant-in-aid and absence of a profit motive do not change the service character, and the vocational-training exemption does not apply; tax is therefore sustainable for the normal limitation period. Extended recovery requires positive evidence of deliberate evasion, fraud, or suppression with intent to evade tax. Departmental knowledge of the activity and absence of such evidence restrict recovery to the normal period and preclude penalties. Case-Laws Service Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786819