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2015 (11) TMI 843 - HC - Service TaxChallenge to the notices seeking information - Commercial Training or Coaching Services - Revenue contends that omission of Computer Training Institutes in the subsequent notification clearly indicated the legislative intention of not providing an exemption to such Institutes, and therefore, the petitioners would also not be entitled to claim the benefit of the said exemption. - Held that:- even if the stand of the respondents, which is based on the decision of the Supreme Court in Commissioner of Central Excise v. Sunwin Technosolution P. Ltd. - [2010 (9) TMI 71 - SUPREME COURT OF INDIA] is accepted, the petitioners still have a case that the Institutes run by the petitioners fall within the exclusion in the definition of 'commercial training or coaching centre' which excludes an institute or establishment which issues a certificate that is recognised by law from the purview of tax under the head of 'commercial training or coaching centre'. This is an aspect that will have to be considered by the adjudicating authorities when determining the applicability of the levy of service tax to the services rendered by the petitioners. I note that, in some of these writ petitions, the Commissioners of Central Excise of the Thiruvananthapuram, Ernakulam and Calicut Divisions have been made parties. - no coercive steps will be taken till such time as the adjudication is complete. - Matter remanded back - Appeal disposed of.
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