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2009 (8) TMI 73

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..... nment organizations, non-government organizations, bodies, corporate and members of the public on payment of prescribed fees does not fall under the taxable service of ‘commercial training or coaching’ as to attract service tax liability, as it was not on the basis of profit motive – Held that - There is no dispute that in the present case the respondents were a non-profit organisation registered .....

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..... profit motive, set aside the adjudication order by which the Additional Commissioner had held that the assessees were rendering services under the above category and confirmed a demand of Rs.6,40,109/- being the charges during the period 01.07.2003 to 30.09.2005 together with interest and imposed penalties on the assessees. 2. I have heard both sides. I find merit in the preliminary objection of .....

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..... Vs Commissioner of Customs., ACC, Mumbai & Ahmedabad [2004 (176) E.L.T. 638 (Tri.-Mumbai)] in coming to his conclusion. I also note that the above decisions have been followed in the case of Great Lakes Institute of Management Ltd. Vs Commissioner of Service Tax, Chennai [2008 (10) S.T.R. 202 (Tri.-Chennai)]. There is no dispute that in the present case the respondents were a non-profit organ .....

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