Service tax not leviable on commercial coaching or training services
Last updated: 23 November 2021
Court :
CESTAT, Allahabad
Brief :
In M/s Asian School of Media Studies v. Commissioner of Central Goods and Service Tax [Final Order Nos. 70251-70252 / 2021 dated November 11, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held that the service of providing professional/ vocational training courses and providing certificates to the students, on the basis of which the students are getting jobs or are trained to work as an entrepreneur / self-employed, falls under the exclusion clause of Section 65(27) of the Finance Act, 1994 ("the Finance Act").
Citation :
Final Order Nos. 70251-70252 / 2021 dated November 11, 2021
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Bimal Jain
Published in Service Tax
Views : 124
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