Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]

Service - Conducting- Examination -BAS- Exemption - Service- Tax - Notification-CESTAT-TAXSCAN

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of conducting examination falls under the category of business auxiliary service and was eligible to get exemption from service tax under exemption notification.  MeritTrac Services Private Limited, the appellant assessee are engaged in the business of evaluating skills,…

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