2010 (5) TMI 186 - SCH - Service Tax

Commercial Training or Coaching Services- Explanation inserted in Section 65(105)(zzc) of Finance Act, 1994 by Finance Act, 2010 w.e.f. 01.07.2003 having its retrospective effect thus Tribunal directed to examine de novo in the light of explanation inserted

Summary

The Supreme Court set aside the impugned order of CESTAT and directed the Tribunal to reexamine the case in light of the Explanation inserted in the Act by Finance Act No. 14 of 2010. Civil appeals were disposed of.