E-learning for overseas clients & govt skill programs tax-free, trading receipts not services hence non-taxable.

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....Service tax liability analysis - E-learning course content development and online tutoring services provided to foreign clients considered export of services, not taxable. Training under government skill development program exempt from service tax. Other receipts from purchase and sale of fabrics not rendering of services, hence not taxable. Commissioner's order set aside, appeal allowed by appellate tribunal.....