Expression ‘commercial training or coaching centre‘ occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression “commercial training or coaching” shall be construed accordingly. In the above circumstances, we set aside the impugned order of CESTAT and direct the Tribunal to examine this case de novo in the light of the Explanation inserted in the Act.
IN THE SUPREME COURT OF INDIA
Civil Appeal No. 4464 of 2008 with
Civil Appeal No. 579 of 2010
COMMISSIONER OF SERVICE TAX, CHENNAI
Vs
GREAT LAKES INSTITUTE OF MANAGEMENT LTD.
Dated: May 14, 2010
JUDGEMENT
Heard learned counsel on both sides.
2. It appears that after the impugned decision came to be delivered by CESTAT, Finance Act No. 14 of 2010 has inserted an explanation in Section 65(105)(zzc) with effect from 1st July, 2003, which reads as under:
“ Explanation. – For the removal of doubts, it is hereby declared that the expression “commercial training or coaching centre” occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression “commercial training or coaching” shall be construed accordingly.”
3. In the above circumstances, we set aside the impugned order of CESTAT and direct the Tribunal to examine this case de novo in the light of the Explanation inserted in the Act.
4. The civil appeals are, accordingly, disposed of.
