2011 (2) TMI 650 - SCH - Service Tax

Commercial Training or Coaching Services - As per the case of Commissioner of Service Tax Chennai vs. Great Lakes Institute of Management Ltd. 2010 -TMI - 77179 - SUPREME COURT the Bench while referring to the insertion of Explanation in Section 65 (105) (zzc) in the Finance Act 1999 with effect from 1st July 2003 has set aside the decision of the Tribunal in that case and the matter has been remanded back to the Tribunal for fresh consideration in the light of the said amendment - The appeal stands disposed of with no order as to costs.

Summary

The Supreme Court of India in 2011 set aside a Tribunal decision and remanded the case back for fresh consideration due to an amendment in the Finance Act, 1999. The case was decided in favor of the assessee and the appeal was disposed of with no order as to costs.