No ST could be levied on educational courses which led to foreign degree

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GST/Service Tax : Where assessee conducted educational course resulting in award of degree of BSc. (Hon.) in Business Management Studies by University of Bradford, UK, consideration received by assessee from students not liable to service tax under category of ‘commercial training or coaching’.

Classification of services – Section 65(26) of the Finance Act, 1994 – Commercial training or coaching – Assessee conducted educational course resulting in degree of B.Sc. (Hon.) in Business and Management Studies – This course was recognized and degree was awarded by University of Bradford, UK – Whether consideration received by assessee from students for conducting said course was liable to service tax under category of ‘commercial training or coaching’ – Held, no

Citation: [2018] 92 taxmann.com 254 (New Delhi – CESTAT)

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