2008 (7) TMI 93 - SCH - Service Tax

Whether the coaching for the PGPM course or part time students in the Executive MBA course come within the commercial training or coaching - recognized as a charitable organization under the IT Act and accordingly not liable to service tax - matter to be decided by the SC

Summary

The Supreme Court of India condoned delay and issued notice for admission of the appeal. The court held that education at GLIM is not a business but a primary objective, making it a non-commercial concern. The appeal by M/s. Great Lakes Institute of Management was allowed, setting aside the impugned order. (Case citation: 2008 (7) TMI 93 - SC Order)