Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Coaching for CA-CPT, ICWA-Foundation & 10+2 Exams Exempt from Service Tax under Notification 33/2011-ST | Education Services : CESTAT Hyderabad
CESTAT ruled that fees for coaching classes preparing students for CA-CPT, ICWA-Foundation and 10+2 examinations fall within the exemption granted by Notification 33/2011-ST, overturning a Rs 35.4 lakh service-tax demand. The decision benefits all commercial training centres offering recognised qualification coaching.