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2013 (1) TMI 163 - AT - Service TaxCommercial Coaching or Training Services - period 01-04-2005 to 31-03-2010 - Held that:- As decided in Administrative Staff College of India Versus Commissioner of Customs & Central Excise, Hyderabad [2008 (8) TMI 194 - CESTAT, BANGALORE] the very fact the word commercial has been used indicates that the word 'commercial' Qualifies the Commercial coaching or training centre. It doesn't qualify coaching or training. It qualifies the centre. As long as the institution is registered under the Societies Registration Act and also exempted from income-tax, it cannot be considered as a commercial centre. Therefore, no service tax is leviable under the category of Commercial Coaching or Training & in Ahmedabad Management Association Versus Commissioner of Service Tax, Ahmedabad [2008 (11) TMI 126 - CESTAT, AHMEDABAD] that service tax on various seminars and meetings under convention service not justified as tax is leviable only if it is rendered by a commercial concern prior to 1-5-2006. The decision in the case of Administrative Staff College (supra) has been upheld by the Apex Court as reported at Commissioner v. Administrative Staff College of India [2010 (3) TMI 906 - SUPREME COURT OF INDIA] & Ahmedabad Management Association has been set aside by the Apex Court and remanded for denovo consideration in the light of the retrospective amendment made by Finance Act, 2010 as reported at Commissioner v. Ahmedabad Management Association (2010 (10) TMI 908 - SUPREME COURT OF INDIA). Having considered all the aspects above prima facie view that the word "commercial" in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be considered to be superfluous and the explanation added by Finance Act, 2010 may not be a sufficient reason to take a view that the impugned training to be a "commercial training". As substantial part of the demand is confirmed invoking extended period of five years and such extended period may not be available while demanding short paid taxes on account of such interpretational issues - waiver of requirement of pre-deposit of dues for admission of the appeal and there shall be stay on collection of dues arising from the impugned order during the pendency of the appeal -in favour of assessee.
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