This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
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
Case Law Details
- Case Name
- Commissioner of Service Tax Vs Great Lakes Institute Of Management Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Advertisement
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 s...
