https://www.taxtmi.com/caselaws?id=796287 Entry No. 9(b) of Notification No. 25/2012-ST is described as exempting services supplied to educational institutions that have a direct and proximate connection with conducting examinations. The note explains that the exemption is not limited to compulsory Board or curriculum-based examinations and may cover question-paper preparation, OMR materials, evaluation, tabulation and result declaration for voluntary Olympiad and talent-search tests. It further states that extended limitation requires material showing deliberate concealment, wilful misstatement or intent to evade tax; non-payment arising from an interpretational dispute is insufficient. On that basis, consequential penalties, including director penalties, are described as unsustainable where exemption applies and bona fide belief is supported. en-us Fri, 31 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796287 Entry No. 9(b) of Notification No. 25/2012-ST is described as exempting services supplied to educational institutions that have a direct and proximate connection with conducting examinations. The note explains that the exemption is not limited to compulsory Board or curriculum-based examinations and may cover question-paper preparation, OMR materials, evaluation, tabulation and result declaration for voluntary Olympiad and talent-search tests. It further states that extended limitation requires material showing deliberate concealment, wilful misstatement or intent to evade tax; non-payment arising from an interpretational dispute is insufficient. On that basis, consequential penalties, including director penalties, are described as unsustainable where exemption applies and bona fide belief is supported. Case-Laws Service Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796287