Coaching for competitive exams is taxable service under Finance Act, 1994

Commissioner of Customs & Central Excise Vs Vikas Educational Institutions Ltd (CESTAT Hyderabad) CESTAT Hyderabad held that imparting of coaching for competitive examinations such as IIT/JEE, AIEEE etc is a taxable service in terms of Section 65(26) of Finance Act 1994. Facts- The present appeal has arisen out of show-cause notice vide which the demand of service tax of Rs.90,70,443/-, towards the liability of the appellant for allegedly rendering commercial training and coaching services during the period 1.7.2003 to 31.3.2005, was proposed. A differential service tax of Rs. 31,762/- was...