𝗖𝗲𝘀𝘁𝗮𝘁 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗖𝗼𝗺𝗺𝗲𝗿𝗰𝗶𝗮𝗹 𝗖𝗼𝗮𝗰𝗵𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Imparting coaching for competitive examinations like IIT/JEE and AIEEE is a taxable service. The demand for service tax is valid. Revenue appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁: Vikas Educational Institutions Ltd. (VEIL) 𝗜𝘀𝘀𝘂𝗲: VEIL was held liable for service tax on fees collected for coaching services (2003–2005). A show-cause notice demanded tax, interest, and penalties for services disguised as tuition fees.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: VEIL was deemed to provide taxable commercial coaching services, collecting fees without sufficient evidence to refute documented receipts. Treated as interdependent with VES, VEIL was identified as the service provider. The Tribunal overturned the Commissioner’s decision, upholding the service tax demand with penalties.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: The Commissioner of Customs & Central Excise vs. Vikas Educational Institutions Ltd. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 1 February 2023 📜 This ruling confirms that coaching for competitive examinations falls under taxable commercial coaching services.