Fees Charged to Students in Post Graduate Student Status do not attracted

The article from TaxScan discusses a CESTAT decision stating that fees charged to students pursuing post-graduate student status are not subject to service tax. The ruling highlights that such fees do not qualify as "commercial coaching or training services" under the Finance Act, as they are not provided to prepare individuals for a profession or vocation. This decision underscores the interpretation that educational services aimed at acquiring qualifications rather than professional training are not taxable under service tax provisions.