Service Tax on Commercial Training or Coaching Service – In view of insertion of explanation in section 65 (105)(zzc) w.e.f 01.07.2003, Tribunal decision liable to be set aside

Service Tax – Commercial Training or Coaching Service – In view of insertion of explanation in section 65 (105)(zzc) w.e.f 01.07.2003, Tribunal decision liable to be set aside – Matter remanded to Tribunal for de novo consideration.

IN THE SUPREME COURT OF INDIA

Civil Appeal No. 5453 of 2010

COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX

Vs

INSTITUTE OF INSURANCE & RISK MANAGEMENT

D K Jain and H L Dattu, JJ

Dated: February 4, 2011

Appeal disposed of

JUDGEMENT

Learned counsel for the parties have placed before us a copy of final order dated 14th May, 2010 passed by a Bench of three Judges of this Court in the case of Commissioner of Service Tax, Chennai vs. Great Lakes Institute of Management Ltd. (C.A. No. 4464 of 2008).

By the said order, the Bench while referring to the insertion of Explanation in Section 65 (105) (zzc) in the Finance Act, 1999 with effect from 1st July, 2003, has set aside the decision of the Tribunal in that case and the matter has been remanded back to the Tribunal for fresh consideration in the light of the said amendment.

Since in the present case, the Tribunal has decided the case in favour of the assessee by relying on its decision in the case of Great Lakes Institute of Management Ltd (supra), following the decision dated 14th May, 2010, we set aside the impugned judgment and remand the case back to the Tribunal for fresh consideration in the light of the afore-mentioned amendment.

The appeal stands disposed of with no order as to costs.

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1. In view of insertion of explanation in section 65 (105)(zzc) Commercial training or coaching centre include any centre or institute, by whatever name called – SC
2. Tribunal rules that maintenance of software would be liable to service tax only from 16 May 2008
3. Notification No. 23/2010 – Service Tax – Commercial Training or Coaching Service – Exemption to Modular Employable Skill courses approved by the National Council of Vocational Training
4. Service tax on commercial training and coaching – Whether ‘donation’ is ‘consideration’
5. Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Larger Bench decision on levy of service tax in case of turnkey contracts