Home Highlights May 2011 Year 2011 This

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1. Pilot’s Training – Neither a recognized course nor a vocational training – not exempt from ST

2. Commercial coaching and training - parallel college - levy of service tax in respect of training and coaching provided by the appellants which form an essential part...

3. Commercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - Clearly the Appellants...

4. Vocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - prima facie not eligible to the exemption of...

5. Commercial training and coaching services - providing computer training which is recognized - The certificate is issued by Maharashtra State Board of Vocational...

6. Courses offered by IIM (IIMA) - Commercial Training or Coaching Services - Recognition by law does not mean recognition by AICTE or AIU etc., but it means recognition by...

7. Commercial Training and Coaching Services - Course as recognized by the law - the institute is acting as a learning centre for Punjab Technical University and as a...

8. Commercial Training or Coaching or not - 1 year graduate Marine Engineering Training - the certificates issued are the ones recognised in law and hence, the courses...

9. Commercial Training or Coaching Service - they are imparting coaching for courses leading to recognised certificates, diplomas and degrees issued by lawfully constituted...

10. Commercial Training or Coaching - graduate or post graduate courses which are not recognized by law - the activities undertaken by the appellant would merit...

11. Commercial training or coaching service - The applicant had not affiliated to any university till today. The courses are not recognized by any university or by the UGC....

12. Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial...

13. Commercial training and coaching Service - AIU is a statutory authority, competent to recognize any degree awarded by a foreign university and thus, the services...

14. Levy of service tax - Commercial Coaching or Training Services - conducting training courses and providing certificates to the students without the approval of UGC or...

15. The services provided by the applicant under vocational training courses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational...