TMI Blog2009 (6) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... Computer Course etc – held that - . There is no dispute on the fact that the appellant is a charitable trust. There is no observation that the appellant has undertaken the activity for the commercial purpose or they have made profit out of it. There is also observation that the service - English Speaking Course and Computer Classes were given to the children of poorest section of the society. – De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that even though fee has been collected from the children, the coaching classes are conducted for poorest class of the society and the fees charged is very nominal and it is being charged only for the purpose that only serious children can attend the course and, further, he also submits that the actual cost of course is much more than fees collected and this activity has been undertaken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the appellant is a charitable trust. There is no observation that the appellant has undertaken the activity for the commercial purpose or they have made profit out of it. There is also observation that the service - English Speaking Course and Computer Classes were given to the children of poorest section of the society. As rightly submitted by the learned Advocate in Ahmedabad Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is measurable. In fact the exemption notification has been issued in respect of certain vocational training programmes since they are classifiable as commercial training or coaching. Therefore what is required to be examined is whether the training programmes conducted by AMA can be called as commercial training or coaching. The answer is no in view of the following : (i) AMA is not a commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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