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2013 (10) TMI 433 - CESTAT NEW DELHI - LBCommercial training or coaching - scope of the term 'Commercial' - retrospective amendment - Section 65(105)(zzc) - Whether "Commercial coaching or Training" as defined in Sections 65(26), 65(27) and 65(105)(zzc) of the Act accommodates a distinction between imparting of a specific skill by an institution on the one hand and a broader format of education imparted by an institution of higher learning - Held that:- The other facet of the definition, of 'commercial training or coaching centre' in Section 65(27) defines the expression with reference to the nature and objectives of the activity pursued by a commercial training or coaching centre. In this definitional regime, training or coaching for imparting skill, knowledge or lessons on any subject or field constitutes commercial training or coaching. Though complexly drafted, this part of the definition seeks to define the contours of 'training or coaching' in the very provision and an identical expression employed in Section 65(27) as well. Any institute or establishment imparting skills/ knowledge/lessons on any subject or field would be providing commercial training or coaching. The definition itself excludes certain entities/institutes/ establishments. In terms of the exclusionary clause, a pre-school - training and coaching centre or any institute or establishment which issues a certificate, diploma, degree or any other educational qualification recognized by extant law, is excluded from the definition, of 'commercial training or coaching centre'. Consequently, commercial training or coaching provided by such entities are outside the fold of the defined service. Commercial training or coaching on any subject or field of sports is also specifically excluded. The taxable service of "commercial training or coaching" occurs when any institute or establishment is engaged in the activity of imparting skill, knowledge or lessons on any subject or field (excluding sports), irrespective of whether such imparting of skill, knowledge or lessons is in respect of particular discipline or a broad spectrum of disciplines/ academic areas; irrespective of the nomenclature or description of the institute or establishment, as a coaching or training centre or an educational institution; regardless of whether an institute or establishment is incorporated by or registered under any law; and irrespective of distinctions on the basis of curriculum, course content, teaching methodology, course duration or otherwise. Activities of imparting skills, knowledge, lessons on any subject or field or when provided by any entity, institution or establishment which is excluded by a specific and legislated exclusionary clause would alone be outside the fold of the taxable activity.
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