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2017 (9) TMI 1070 - AT - Service TaxCommercial Training or Coaching Service - claim of the appellants is that they will not be covered by the above definition since IIMT is owned and run by different entities during the period under consideration, however these entities were being run with no profit motive - whether the activities carried out by IIMT will be covered within the definition of Commercial Training or Coaching Centre as above? - Held that: - from the very fact that the explanation was inserted retrospectively, and is qualified by the words “for removal of doubts” it is evident that there were doubts regarding applicability of the definition as it stood before the insertion of the explanation. It is also a settled position of law that there can be no allegation of evasion when such doubt existed in the interpretation of the definition. It is also well settled that demand for service tax cannot be created with retrospective effect by insertion of explanation - the demand for service tax has to be restricted to that falling within the normal time limit. Whether they will be entitled to benefit of exemption notification issued for vocational training? - N/N. 9/2003 as well as N/N. 24/2004 - Held that: - The appellant will be entitled to benefit of N/N. 9/2003 as well as N/N. 24/2004 only in respect of the courses such as VLSI design as well as Food & Beverage service and nor to other courses leading to award of degree by U. K. University. Demand upheld only for normal period - Matter is remanded to the adjudicating authority only for re-quantification of the service tax demand within the normal time limit - appeal allowed in part.
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