Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 142 - CESTAT, CHENNAICommercial Training or Coaching Services – Demands - on the ground that they were rendering “Commercial Training or Coaching Services” - not a commercial concern in the sense that the profits earned are required to be ploughed back to the institution - amendment to clause (zzc) of section 65(105), providing that any centre or institute whether registered as a trust or society or similar other organization carrying on its activity with or without profit motive, shall be construed as a commercial training or coaching centre – Held that: - set aside the impugned order and remit both the cases for fresh decision.
|