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 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

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