2011 (2) TMI 1370 - SCH - Service Tax

Supreme Court allows appeal, condones delay, remits case for fresh consideration under new Act provision.

The Supreme Court allowed the appeal, condoned the delay, and remitted the case back to the Tribunal for fresh consideration in view of the newly inserted ... Commercial Training or Coaching Services- Explanation inserted in Section 65(105)(zzc) of Finance Act, 1994 by Finance Act, 2010 w.e.f. 01.07.2003 having its retrospective effect thus Tribunal directed to examine de novo in the light of explanation inserted - the issue is similar to the case of COMMR. OF ST., CHENNAI Versus GREAT LAKES INSTITUTE OF MANAGEMENT LTD. [2010 (5) TMI 186 - SUPREME COURT] where while allowing the appeal filed by the Commissioner of Sales Tax, Chennai, the Three Judges referred to the newly inserted Explanation in Section 65(105)(zzc) of Finance Act, 1994 by Finance Act, 2010 which was made effective from 1st of July, 2003 - Held that: - Since we are also concerned with the same issues in these appeals, we also pass a similar order allowing the present appeals and directing the Tribunal to examine the case de novo in the light of the aforesaid Explanation inserted in the Act - matter on remand. The Supreme Court condoned the delay and remitted the case back to the Tribunal to consider it de novo in light of the newly inserted Explanation in the Act. The Court allowed the appeal and directed the Tribunal to examine the case afresh.