Activity of carrying out exams for university not covered under ‘management or business service’

Commissioner of Central Tax Vs MeritTrac Services Private Limited (CESTAT Bangalore) CESTAT Bangalore held that activity of carrying out the exams for university cannot be construed as rendering of ‘Management or Business Service’ to the universities without the assessee’s involvement in the execution of the conduct of the examination. Facts- The respondent are engaged in the business of evaluating skills, abilities and knowledge for specific skills in the organization through use of scientifically developed assessment tools. The respondent claimed that the services rendered by them are ...