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 d

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