https://www.taxtmi.com/caselaws?id=791595 A fee-based management programme that did not itself lead to a qualification recognised by Indian law was treated as Commercial Training or Coaching Service and brought within service tax. The retrospective Explanation to section 65(105)(zzc) was regarded as clarificatory and applicable to services rendered for consideration, regardless of the institution's non-profit character. The exclusion for institutions issuing legally recognised qualifications was unavailable because the course only facilitated admission to a foreign university. Penalties under sections 76 and 77 were deleted because the dispute was interpretational, with disclosure of facts and no suppression, misstatement, or intent to evade tax. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791595 A fee-based management programme that did not itself lead to a qualification recognised by Indian law was treated as Commercial Training or Coaching Service and brought within service tax. The retrospective Explanation to section 65(105)(zzc) was regarded as clarificatory and applicable to services rendered for consideration, regardless of the institution's non-profit character. The exclusion for institutions issuing legally recognised qualifications was unavailable because the course only facilitated admission to a foreign university. Penalties under sections 76 and 77 were deleted because the dispute was interpretational, with disclosure of facts and no suppression, misstatement, or intent to evade tax. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791595