2011 (2) TMI 518

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..... AT, BANGALORE) wherein held that mess charges collected for availing mess facility as mess is meant for providing food to the trainees hence, mess charges cannot be considered as receipt for rendering Commercial Training or Coaching service. - ST/610/2009 - 158/2011 - Dated:- 24-2-2011 - S/Shri S.S. Kang, P. Karthikeyan, JJ. REPRESENTED BY : Shri M. Narayana Swami Naidu, Advocate, for the .....

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..... ity of Service Tax as provider of commercial training or coaching service. The contention is that as hostel and mess facility is optional and these charges are separately charged from the students who opted for this facility, therefore, these charges cannot be said to be part of commercial training or coaching service. The applicant relied upon the decision of the Tribunal in the case of Aditya Co .....

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..... g Service Tax as provider of commercial training or coaching service. We find that this issue is now settled by the Tribunal in the case of Aditya College of Competitive Exam (supra). The Tribunal, held that mess charges collected for availing mess facility as mess is meant for providing food to the trainees hence, mess charges cannot be considered as receipt for rendering Commercial Training or C .....

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