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2018 (6) TMI 46 - AT - Service TaxCommercial training or coaching services - Commercial Concern or not? - Liability of service tax - conducting of training programmes under the phrase “continuing education and training programme” which included short term programmes of basic subjects, sophisticated technologies and on topics of specialization of contemporary relevant subjects - Held that:- The definition of “Commercial Coaching and Training Services” is added with an explanation to give the definition of the word “commercial” means to include charitable institutions or any other institution registered under Societies Act, like the appellant herein. During the period in question i.e. 1.07.2003 to 31.03.2006, the definition of “Commercial Coaching and Training Services” did indicate that if an assessee is issuing degree or certificate or diploma, if it is recognised by the law, the service tax liability does not arise - Since this plea that their Institution has been recognised by AICTE, the same was raised but was not considered by the adjudicating authority, the matter needs reconsideration by the adjudicating authority. Appeal allowed by way of remand.
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