No Service tax on commercial training/ education institution issuing course certificate which is recognized by law

Asian School of Media Studies Vs Commissioner of Central Goods and Service Tax (CESTAT Allahabad) Facts- The appellant is 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. The issue involved in these appeals is whether the appellants herein are liable to pay service tax under the head ‘Commercial Coaching or Training Services’ during the period of dispute April, 2009 to 2015-16. Conclusion-We find that the ‘Commercial training/ educ...