Service Tax on Commercial Training or Coaching Service

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 pa...