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TMI Blog2018 (7) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... th the purpose of providing training to the employees of these member Banks. The appellant is also providing training to employees of other Banks in the field of banking which enables the employees to efficiently handle the business of the Banks of which the trainees are staff. The benefit of the training accrues to the Banks which send their employees for training and pay to the appellant. The appellant is a Non-Profit Organization registered under Section 12A of Income Tax Act, 1961. 2. By entertaining a view that the appellant is providing services under the category of "Commercial Coaching or Training", as defined in Section 65(26) and Section 65(27) and made taxable under Section 65(105) (zzc), Revenue initiated proceedings against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the nomenclature of the institute or its incorporation by or registered under any law or the course contents, teaching, methodology, course duration or otherwise. However, learned advocate submits that the period involved in the appeal is from April, 2005 to March, 2010 whereas the show cause notice stands issued on 21/10/2010 and as such the major part of the demand was barred by limitation. Arguing further he submits that during the relevant period there were decisions in favour of the assessee and it is only subsequently when the Hon'ble Apex Court in the case of CST vs. Great Lakes Institute Management Ltd. - 2010 (29) STT 11 (SC), set aside the order of the Tribunal and remanded the matter back to the Tribunal for de novo considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ranchi Club Ltd. 2012-TIOL-1031-HC-Jharkhand-ST as also in the light of Sports Club Gujarat Ltd. decision 2013-TIOL-528-HC-AHM-ST. Reference also stands placed on the Tribunal decision in FICCI vs. CST 2014 (5) TMI 183 CESTAT-New Delhi. 8. As we have already observed that the issue stands decided against the assessee by the Larger Bench decision of the Tribunal in the above referred decision of Great Lakes Institute of Management Ltd. 2014 (48) taxman.com 11 (New Delhi-CESTAT) (L.B.), and as the decision of the Larger Bench is binding on the Division Bench, we cannot proceed ahead to decide the correctness or otherwise of the said decision of the Larger Bench. As such, we are not inclined to pass an order on merits by considering the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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