TMI Blog2017 (3) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... re any evaluated finding to that effect in the orders of the original and first appellate authority - there was no reason for appellant to entertain the notion that they were liable to treated as a ‘commercial coaching or training centre’ considering the nature of their activities. That an Explanation had to be inserted in 2010 in the charging provision of section 65 (105) makes it apparent that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994 along with interest thereon in order-in-appeal no. PIII/RP/264/2012 dated 27 th November 2012 of Commissioner of Central Excise (Appeals-III), Pune. Appellant has been subjected to tax as provider of commercial coaching or training service under section 65 (105)(zzc) of Finance Act, 1994 on the various training programmes conducted under its auspices during the period from 1 st April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is the explanation incorporated in section 65 (105) (zzc). The training programmes conducted by the appellant are liable to tax. 5. Appellant is a public body that is without profit motive. The intent to evade tax is not apparent; nor is there any evaluated finding to that effect in the orders of the original and first appellate authority. As claimed by appellant, there was no reason for them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value. It is established that the assessable value has been derived from the financial statements. While these records may reveal revenues from rendering of taxable services and may well be a general indicator of the extent of tax that is liable to be paid, it cannot be overlooked that tax on services is limited to such services as are performed or agreed to be performed for a consideration. Giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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