Demand under Commercial Coaching or Training Services for imparting computer coaching sustained

Talking Technologies (P) Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that category of ‘Commercial Coaching or Training Services’ covers both theory classes and practical training classes. Demand under the said category for imparting computer coaching services confirmed. Facts- During the visit by internal audit team of the department, it was found that the appellant was providing infrastructure facilities like computer systems, refreshments, lunch etc. to their corporate clients for which though appellant is liable to pay service under the category ...