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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Commercial Training or Coaching Service - they are imparting ...

Case Laws     Service Tax

March 29, 2019

Commercial Training or Coaching Service - they are imparting coaching for courses leading to recognised certificates, diplomas and degrees issued by lawfully constituted academic bodies - when such institutes also carry on training schedules to prepare students for competitive exams, categorised as “commercial coaching”; as per the clarification issued by the CBCE, they stand exempted.

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