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2009 (5) TMI 289 - AT - Service TaxWhether the appellant is covered under heading ‘Commercial Training or Coaching Centre’ - appellant is offering the person an employment with the company - appointment letter given to trainee indicating offer of employment in company - The payment clause of letter would indicate that it is nothing but a kind of a bond taken from the employee. The Revenue contend that appointment letter indicates that they have given training is also misconstrued and misdirected inasmuch as the Paragraph 5 of letter specifically start with the words “on joining the company they will be given training”. This would mean that the person who is joining the company is being trained on the particular programme. – , it is very clear that the activities undertaken by the appellant in the case before us is nothing but training their own employees and hence, cannot get covered under the definition of ‘Commercial Training or Coaching Services’ - we find that, the impugned order which considers the appellant-company as a ‘Commercial Training or Coaching Centre’, is unsustainable and is required to be set aside
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