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2019 (11) TMI 17 - AT - Service TaxLevy of Service tax - whether Service Tax was leviable under ‘commercial training or coaching’ [Section 65(26)] of Finance Act for the coaching provided by the Junior Colleges? - HELD THAT:- For an institute to claim that it is not a ‘commercial training or coaching centre’, it must also be issuing certificates recognized by law for the time being in force. The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial training or coaching centre’ providing ‘commercial training or coaching’. It is providing a taxable service. All decisions of the Tribunal taking a contrary view stand overruled. The decision of the Tribunal in Sri Chaitanya Educational Committee lays down the correct law which was in relation to the Appellant’s own case for the previous years from 2003-07, while examining the contention raised on behalf of the Appellant that since the optional courses were integrated in the syllabus of the first and second year, commercial coaching or training was not provided by the Appellant, was repelled by a learned Member (Technical) . The appeals may now be listed before the Regular Bench.
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