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TMI Blog2023 (10) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... was a confusion regarding the nature of institute which are covered under the definition of Commercial Training or Coaching Centre. In the instant case, the appellant happen to be a charitable trust and held a belief that they are not a Commercial‟ Training or Coaching Centre and therefore, did not discharge the service tax. In these circumstances, invocation of extended period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c charitable trust under Public Charitable Trust Act, 1950. The appellants are sponsored by department of Science and Technology, Government of India and are recognized by Charutar Vidya Mandal and Sardar Patel University. It was argued that the appellants are not coaching classes but provide facilities to the students of institute of Science and Technology for advance studies and Research and stu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Coaching Centre has been defined under clause 27 of Section 65 as follows: (27) Commercial training or coaching centre means any institute or establishment fees 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on commercial training or coaching shall be construed accordingly; From the above, it is apparent that prior to 2010, there was a confusion regarding the nature of institute which are covered under the definition of Commercial Training or Coaching Centre. In the instant case, the appellant happen to be a charitable trust and held a belief that they are not a Commercial‟ Training or Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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