2010 (8) TMI 142 - AT - Service Tax

Commercial Training or Coaching Services Demands - on the ground that they were rendering Commercial Training or Coaching Services - not a commercial concern in the sense that the profits earned are required to be ploughed back to the institution - amendment to clause (zzc) of section 65(105), providing that any centre or institute whether registered as a trust or society or similar other organization carrying on its activity with or without profit motive, shall be construed as a commercial training or coaching centre Held that - set aside the impugned order and remit both the cases for fresh decision.

Summary

The Appellate Tribunal CESTAT, Chennai dispensed with the pre-deposit of service tax of Rs. 7,84,458 and allowed the appeals by way of remand for fresh decision on the issue of "Commercial Training or Coaching Services" due to a retrospective amendment introduced in the 2010 Budget. All issues, including time bar, are left open for fresh consideration.