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Service Tax - Highlights / Catch Notes

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Exemption from payment of tax or not - Educational Institute or ...


Tax Exemption Denied for ICFAI: Not Recognized as Educational Institution by UGC, Classified as Commercial Training Center.

September 21, 2023

Case Laws     Service Tax     AT

Exemption from payment of tax or not - Educational Institute or commercial training or coaching centre - ICFAI has not been considered as an Educational Institution granting degrees recognised by UGC. Therefore, in the present case, the appellant claim that they have rendered services to Educational Institution cannot be accepted. - AT

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