TMI Blog2010 (6) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... et covered under the services of "Commercial Training and Coaching Center" - Held that: - Govt. of India has brought in retrospective amendment to the definition of "Commercial Coaching and Training Centre" which could include the activity of the appellant and liability to service tax arises - Retrospective amendment made by the Act is silent on the question of limitation - application for waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel submits that on merits, whether appellant is a society or not, cannot be argued by him for the simple reason that by retrospective amendment, activity of the appellant would get covered under the services of "Commercial Training and Coaching Center". As regards whether the appellant is providing education or not, it is his submission that it could be taken up at the time of final disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Ahmedabad [2009-TIOL-214-CESTAT-Ahm = 2009 (14) S.T.R. 171 (Tri.-Ahmd.)] (5) Magnus Society Hyderbad v. CC CE, Hyderabad [2008-TIOL-1812-CESTAT-Bang = 2009 (13) S.T.R. 509 (Tri.-Bang.)] 4. Heard learned SDR who reiterated the findings of the ajdudicaitng authority. 5. On perusal of the records and considering the submissions made by both sides, we find that the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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