2023 (10) TMI 226

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..... P. Ganesan, Superintendent (Authorized Representative) for the Respondent ORDER This appeal has been filed against demand of service tax under the head of "Commercial Training or Coaching Service". The demand pertains to the period 2006-2007 under the head of Commercial Training or Coaching Centers in respect of a total income Rs. 2,73,022/- received by them. 2. Learned counsel for the appella .....

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..... retrospectively w.e.f. 01.07.2003 in the definition of Taxable Service of "Commercial Training or Coaching Centre". The said explanation stated that even not profit organization shall be included within scope of the service "commercial training or coaching centre service". In the background learned counsel pointed that invocation of extended period is not justified. 3. Learned Authorized Represe .....

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..... the removal of doubts, it is hereby declared that the expression "commercial training or coaching centre" occurring in this sub-clause and in clauses (26), (27) and (90a) shall include 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 organisation .....

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