2016 (9) TMI 487

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..... spondent ORDER Service tax demand of Rs. 18,37,92,937/- has been confirmed against the applicants for the period of 2005 to 2011 alongwith interest  and various penalties under Section 73 of the Finance Act, 1994 under the category of Commercial Training and Coaching Service. 2. The brief facts of the case are that during the course of audit it was found that the applicant has declared cer .....

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..... onal programme is provided provided by the institute namely. (i) Indian Institute of Management (Calcutta) (ii) Indian Institute of Management (Bangalore) (iii)  Indian Institute of Management (Kozhikode) (iv) Xavier Labour Relations Institute (Jamshedpur) (v) Mudra Institute of Communication (Ahmedabad) (vi) India Institute of Foreign Trade (Delhi) (vii) Narsee Monjee Institute .....

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..... means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject of field other than the sports, with our without issuance of a certificate and includes coaching or tutorial classes but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree .....

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