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TMI Blog2016 (9) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... oaching Services - Held that:- the applicant is providing infrastructural service by way of providing in working and providing class room to the institutes to provide commercial training and coaching services and the applicants is receiving certain amount on this account on profit sharing basis, therefore, The activity of the applicant prima-facie do not fall under the category of commercial train ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commercial Training and Coaching Service. 2. The brief facts of the case are that during the course of audit it was found that the applicant has declared certain income in their profit loss account under the head tuition and other fees. The department sought to classify the said services under the category of Commercial Training and Coaching services, therefore, a show cause notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relations Institute (Jamshedpur) (v) Mudra Institute of Communication (Ahmedabad) (vi) India Institute of Foreign Trade (Delhi) (vii) Narsee Monjee Institute of Management Studies (Mumbai) It is the contention of the Ld. Counsel that the applicant does not fall under the category of commercial training and coaching service therefore, they are not liable to pay service tax. 4. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des coaching or tutorial classes but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by low for the time being in force . 7. We find that the applicant is providing infrastructural service by way of providing in working and providing class room to the institut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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