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2009 (8) TMI 73 - AT - Service TaxCommercial training or coaching – profit motive – Held that -. Commissioner of Central Excise (Appeals) has held that the activity of conducting training programmes on various subjects for government organizations, non-government organizations, bodies, corporate and members of the public on payment of prescribed fees does not fall under the taxable service of ‘commercial training or coaching’ as to attract service tax liability, as it was not on the basis of profit motive – Held that - There is no dispute that in the present case the respondents were a non-profit organisation registered under provisions of Section 25 of the Companies Act, 1956 which provision is applicable to non-profit organizations – order of the commissioner (appeals) upheld.
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