Coaching Centre Not a Recognised Educational Institution: CESTAT upholds Service Tax under ‘Commercial Training or Coaching Service’ for Normal Period

The CESTAT has upheld service tax on a coaching centre under "commercial training or coaching service," ruling that it is not a recognized educational institution. The tribunal's decision clarifies the taxability of services provided by coaching centres. The ruling reinforces that the tax exemption is only available to institutions that are formally recognized as educational institutions by a government body or an educational board.