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TMI Blog2018 (8) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... in in Section 65(105(zzc) read with Section 65(26) and Section 65(27). It is not the case of the Department that the appellant is conducting any training programmes for the students and the only case of the Department is that the appellant is permitting the students to visit the plant and to do their own research. Appeal allowed - decided in favor of appellant. - ST/78/2008-DB - Final Order No. 21231/2018 - Dated:- 28-8-2018 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER And HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Kuriyan Thomas, Advocate For the Appellant Smt. Kavitha Podwal, Superintendent(AR) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and circumstances of the case. He further submitted that the Revenue authorities have failed to appreciate the facts that the students of various educational institutions approached the appellant in connection with the practical work or project work to be undertaken by them as a part of their academic curriculum and that the only facility provided to them was permitting them to visit the appellant s premises and access the appellant s plant and other premises for their project work. He also submitted that the entire research, collection of data are done by such students t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05)(zzc) of the Finance Act, 1994 and other sections which are reproduced herein below:- Section 65(105)(zzc) Taxable Service means any service provided to any person, by a commercial training or coaching centre in relation to commercial training or coaching. Section 65(26): Commercial Training or Coaching means any training or coaching provided by a commercial training or coaching center; Section 65(27): Commercial Training or Coaching Center means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include presc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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