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

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 impu...