All India Management Association v. CST



Description:
Courses (even when not approved by law) offered by higher educational institutions cannot be termed as "Commercial Coaching and Training". The Tribunal has accepted our argument and dropped demand for period even after 01.05.2011. Thus, demand under "commercial coaching and training" is not sustainable even after 01.05.2011 for short term courses [not approved by law] offered by higher educational institution. #pdf

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  on 08 February 2019

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