The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that no service tax is leviable on Commercial Coaching or Training Services. The appellants, Asian School of Media Studies (ASMS) and Asian School of Communication (ASC) and also Asian Business School (ABS) all under the same management are conducting 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.
Source Taxscan
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