2009 (1) TMI 218

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..... ory and some amount was collected from each student for utilizing the facilities. There is absolutely no ‘Commercial Training or Coaching Service’ given by the appellant’s unit. However, the Revenue proceeded against the appellant on the ground that they were rendering the services of ‘Commercial Training or Coaching’ and therefore, liable to pay the service tax - prima facie view - the appellants .....

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..... a PSU unit, manufacturing fertilizers. During the relevant period, the students from Engineering Institutions had visited the appellant's factory for learning the various activities in the factory and some amount was collected from each student for utilizing the facilities. There is absolutely no 'Commercial Training or Coaching Service' given by the appellant's unit. However, the Revenue proceed .....

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