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Service Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Commercial Coaching or Training Services - prima facie view that ...

Service Tax

January 8, 2013

Commercial Coaching or Training Services - prima facie view that the word “commercial“ in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be considered to be superfluous and the explanation added by Finance Act, 2010 may not be a sufficient reason to take a view that the impugned training to be a “commercial training“ - AT

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