https://www.taxtmi.com/caselaws?id=798526 NSDC-approved training-partner exemption under paragraph 9A(iv) requires the service provider itself to be an NSDC-approved training partner providing services in relation to specified programmes; an authorised learning centre serving such a partner, without direct NSDC approval or tripartite authorisation, does not qualify. Education forming part of a university degree curriculum leading to a legally recognised qualification remains exempt under Section 66D(l)(ii) even when delivered through distance learning by a non-university provider. Extended limitation requires fraud, wilful misstatement, or suppression with intent to evade; absent these elements, only non-exempt skill-development services within the normal limitation period remain taxable. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798526 NSDC-approved training-partner exemption under paragraph 9A(iv) requires the service provider itself to be an NSDC-approved training partner providing services in relation to specified programmes; an authorised learning centre serving such a partner, without direct NSDC approval or tripartite authorisation, does not qualify. Education forming part of a university degree curriculum leading to a legally recognised qualification remains exempt under Section 66D(l)(ii) even when delivered through distance learning by a non-university provider. Extended limitation requires fraud, wilful misstatement, or suppression with intent to evade; absent these elements, only non-exempt skill-development services within the normal limitation period remain taxable. Case-Laws Service Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798526