2018 (8) TMI 1454

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..... ching and training centre” - Held that:- The first appellate authority has not touched the merits of the case which were put up in the grounds of appeal before him and has disposed of the appeal only on this point - while upholding that the appellant is covered under the commercial coaching and training centre services, the matter remanded back to the first appellate authority to reconsider the is .....

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..... Representative and perused the records. 4. On perusal of records it transpires the issue is regarding the confirmation of demand of Service Tax liability on the respondent under the category of commercial coaching or training centre services during the period 01.07.2003 to 31.03.2008. The case of the Revenue in the show cause notice is that services rendered by the respondent herein are liable .....

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..... h water has flown over the bridge after the decision of the Tribunal; the said decision has been set aside by the Apex Court and the matter was remanded back to the Tribunal holding that due to retrospective amendment to the definition of commercial coaching and training centre, any service provider even if he is registered under Societies Act, 1860 is liable to be covered under the said heading. .....

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