https://www.taxtmi.com/caselaws?id=795896 Coaching for CA-CPT, ICWA-Foundation and Intermediate (10+2) examinations falls within the service tax exemption for training leading to an educational qualification recognised by law. The exemption is not limited to final-stage qualifications: CA-CPT and ICWA-Foundation are compulsory statutory stages required for progression in their respective professional courses, while Intermediate coaching leads to a recognised educational qualification. The notification does not require a fee cap or separate affiliation, and identical treatment in subsequent periods supports consistent application. The coaching is therefore exempt under Notification No. 33/2011-S.T. en-us Tue, 28 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795896 Coaching for CA-CPT, ICWA-Foundation and Intermediate (10+2) examinations falls within the service tax exemption for training leading to an educational qualification recognised by law. The exemption is not limited to final-stage qualifications: CA-CPT and ICWA-Foundation are compulsory statutory stages required for progression in their respective professional courses, while Intermediate coaching leads to a recognised educational qualification. The notification does not require a fee cap or separate affiliation, and identical treatment in subsequent periods supports consistent application. The coaching is therefore exempt under Notification No. 33/2011-S.T. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795896