Coaching provided under MOU with universities couldn’t be classified as ‘Commercial coaching centre services’

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Classification of services – Section 65(27) of the Finance Act, 1994 – Commercial training or coaching centre – Period prior to 1-5-2011 – During period prior to 1-5-2011, assessee provided coaching and training services to students of Alagappa University, Karaikudi – Adjudicating Authority held that services provided by assessee would fall under category of ‘commercial training or coaching centre services’ – Whether since assessee had been authorised as a Study Centre under a Memorandum of Understanding entered into with Alagappa University on basis of Distance Education Council guidelines issued under IGNOU Act, 1985, services provided by assessee would not fall under category of ‘commercial training or coaching centre services’ – Held, Yes

Circulars and Notifications: Notification No. 16/2003-ST, dated 26-6-2003

Citation: [2018] 92 taxmann.com 159 (Chennai – CESTAT)

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