TMI Blog2014 (12) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of Technical Testing and Analysis predicated upon exemption Notification No. 6/2006-Service Tax, dated 1-3-2006 and directed the adjudicating authority to re-compute the liability after applying provisions of the exemption Notification. Insofar as Commercial Coaching and Training Service, the appellate authority rejected the claim of the assessee that it did not provide Commercial Coaching or Training Centre and was hence immune to the liability to tax under this category. 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 coachi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, by the order of the Appellate Commissioner, the levy of this component of service tax is at present in eclipse. 5. For the aforesaid reasons we grant waiver of pre-deposit and stay all further proceedings pursuant to the adjudication order dated 9-5-2012 as confirmed by the Appellate Order dated 16-11-2012, on condition that the petitioner remits of ₹ 20,92,262/- along with interest under Section 75 of the Act, to the credit of Revenue within six weeks from today and reports compliance by 10-9-2013. In default of the deposit or in reporting compliance as directed, there shall occur failure of pre-deposit and the appeal, would stand rejected therefor. The learned counsel for the petitioner is present in the Court and has noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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