2009 (1) TMI 422

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..... nt is liable to service tax but he is covered under exemption Notification No. 10/2003-ST, dated 20.06.2003. Held that- the certain legal point have not examined thus the matter is to be remand back for examine the matter afresh. - ST/526 OF 2008 - 18 OF 2009 - Dated:- 1-1-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND T.K. JAYARAMAN, TECHNICAL MEMBER ORDER T.K. Jayaraman, Technical Me .....

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..... in the public interest so to do, hereby exempts the taxable services provided by a commercial training or coaching centre, in relation to commercial training or coaching, which form an essential part of a course or curriculum of any other institute or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognized by law for the time being in for .....

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