2009 (1) TMI 422

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..... er - After hearing the matter at length, we are of the opinion that the appeal itself can be decided. 2. No doubt the appellants are engaged in the service of providing Commercial Training or Coaching Services. In fact, they are coaching the failed students for board examinations. In connection with this, they are undertaking all the activities. It was argued by the learned Advocate that the appe .....

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..... any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act : Provided that this exemption shall not be applicable if the charges for such services are paid by the person undergoing such course or curriculum directly to the commercial training or coaching centre. This notification shall come into force on 1-7-2003." 3. On a careful conside .....

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