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2018 (4) TMI 1401 - AT - Service TaxTaxability - Commercial Training & Coaching Services - Business Auxiliary Service - input services - Held that: - The approved Courses and/or Degrees or Diplomas granted under various Government approved Institutes or Universities, courses are exempted from the levy of service tax where the institutes have granted degree or diploma recognized by law - the demand under the head Commercial Training & Coaching set aside. Business auxiliary service - Held that: - appellant have provided service to the educational Institutes/Universities which is not a commercial activity - no service tax is payable under the category of BAS as the service tax is dutiable on the person who provides such services to promote/support the business of another - demand set aside. Input tax credit - Rule 9 of Cenvat Credit Rules, 2004 - Held that: - the invoices in question do not confirm the requirements under Rule 4A of Service Tax Rules - appellant have demonstrated sample(s) copies of such invoices during the course of hearing, all the required information being-name, address, registration number, etc., type of the service tax is payable thereon, etc. are given - credit allowed. Appeal allowed - decided in favor of appellant.
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