2014 (8) TMI 1122 - HC - Service Tax

Commercial Training or Coaching - principle of judicial discipline - retrospective amendment was made Vide Section 76 of the Finance Act, 2010 - the decision in the case of I2IT PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI 2014 (9) TMI 345 - CESTAT MUMBAI contested - Held that - the appeal is admitted on substantial question of law.

Summary

The Bombay High Court admitted an appeal regarding liability to pay service tax under "Commercial Training or Coaching" service. The substantial questions of law include the distinction between "training and coaching" and "education." The original record from the Tribunal was summoned for inspection, and a complete paper book must be prepared according to the rules.