2013 (3) TMI 154 - SCH - Service Tax

Commercial Training or Coaching Services- Explanation inserted in Section 65(105)(zzc) of Finance Act 1994 by Finance Act 2010 w.e.f. 01.07.2003 having its retrospective effect thus Tribunal directed to examine de novo in the light of explanation inserted. Decision in COMMR. OF S. T. CHENNAI Versus GREAT LAKES INSTITUTE OF MANAGEMENT LTD. 2010 (5) TMI 186 - SUPREME COURT followed.

Summary

The Supreme Court of India allowed the appeal and remanded the matter to the Tribunal to examine the case de novo in light of the explanation inserted in section 65(105)(zzc) of the Finance Act No. 14 of 2010. The appeal was allowed with the observation that other issues argued during the proceedings should also be decided by the Tribunal in accordance with the law.