Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1135 - AT - Service TaxCommercial Training or Coaching Service and Technical Testing and Analysis Service - exemption Notification No. 6/2006-Service Tax, dated 1-3-2006 - Held that:- Prior to introduction of Explanation to clause (zzc) of Section 65(105), by provisions of the Finance Act, 2010, there was considerable conflict as to whether an institute/establishment could be said to have provided Commercial Training or Coaching or where such coaching or training was provided without any commercial purpose or a profit motive. To clarify the issue legislature intervened and introduced the Explanation which clarifies that the expression “Commercial or Coaching Centre” includes any Centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organization under any law for the time being in force and is carrying on its activity with or without any profit motive. The provision enjoins that the expression “commercial training or coaching” shall be accordingly construed. This Explanation was introduced with retrospective effect, from 1-7-2003 i.e. the nativity of the relevant taxing provision. No prima facie case in favour of the petitioner/appellant insofar as its assessed liability to service tax under the category of Commercial Training or Coaching is concerned. As the assessed liability to service tax under the head Technical Testing and Analysis is directed to be recomputed de novo, by the order of the Appellate Commissioner, the levy of this component of service tax is at present in eclipse - Conditional stay granted.
|