IIPM liable to pay service tax on courses conducted by it

C.S.T. Service Tax, Delhi Vs Indian Institute of Planning & Management (CESTAT Delhi)

Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payment of Service Tax.

There is no scope to exclude “Academic Courses”

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