Commissioner Upholds Tax Benefit for Educational Services Under Notification No.14/2004-ST; Respondent's Exam Support Confirmed.

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....Classification of services - The respondent’s role is to execute the conduct of exams by providing necessary manpower, expertise, infrastructure etc. as stipulated in the said agreement - the learned Commissioner has rightly extended the benefit of Notification No.14/2004-ST dt. 10.09.2004 as the services rendered by the respondent relates to educational services. - AT....