2011 (1) TMI 199

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..... concern, in the absence of any finding regarding organization making profit, in the light of Tribunal’s orders in Institute of Banking Personnel Selection v. CST, Mumbai [2007 -TMI - 2415 - CESTAT, MUMBAI] and Great Lakes Institute of Management Ltd. v. CST, Chennai [2008 -TMI - 3914 - CESTAT,CHENNAI] - Decided in the favour of the assessee - ST/918/2010 - ST/18/2011(PB) - Dated:- 17-1-2011 - .....

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..... ldings etc. Prima facie, assessee is not a commercial concern as it is not profit oriented and the fact that the applicant collect charges from banks, individuals, hotels, consulates etc. is not prima facie sufficient to hold that it is a commercial concern, in the absence of any finding regarding organization making profit, in the light of Tribunal s orders in Institute of Banking Personnel Selec .....

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