https://www.taxtmi.com/highlights?id=103228 Taxable value of commercial training and coaching excludes separately supplied study material, hostel accommodation, mess facilities and ancillary collections lacking a nexus to coaching. Study material, treated as a distinct sale through separate invoicing and accounting, qualified for the pre-negative-regime exemption where no input credit was availed. Other fees require allocation by their actual nature, with non-taxable components excluded and unresolved allocations re-determined. Receivable entries alone did not establish unpaid tax, and the department had to prove that ancillary income arose from taxable service. Rental to a qualifying educational institution was exempt. Extended limitation failed absent suppression, and reasonable cause supported penalty relief. Service tax remained applicable only to tuition charges where applicable. en-us Mon, 31 Aug 2026 08:28:49 +0530 Mon, 31 Aug 2026 08:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103228 Taxable value of commercial training and coaching excludes separately supplied study material, hostel accommodation, mess facilities and ancillary collections lacking a nexus to coaching. Study material, treated as a distinct sale through separate invoicing and accounting, qualified for the pre-negative-regime exemption where no input credit was availed. Other fees require allocation by their actual nature, with non-taxable components excluded and unresolved allocations re-determined. Receivable entries alone did not establish unpaid tax, and the department had to prove that ancillary income arose from taxable service. Rental to a qualifying educational institution was exempt. Extended limitation failed absent suppression, and reasonable cause supported penalty relief. Service tax remained applicable only to tuition charges where applicable. Highlights Service Tax Mon, 31 Aug 2026 08:28:49 +0530 https://www.taxtmi.com/highlights?id=103228