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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal on Service Tax Liability for Training vs. Education: Analysis of Tribunal's Record</h1> The Bombay High Court admitted an appeal to determine liability for service tax under 'Commercial Training or Coaching' service. The case involves ... Commercial Training or Coaching - principle of judicial discipline - retrospective amendment was made Vide Section 76 of the Finance Act, 2010 - the decision in the case of I2IT PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2014 (9) TMI 345 - CESTAT MUMBAI] contested - Held that: - the appeal is admitted on substantial question of law. The Bombay High Court admitted an appeal regarding liability to pay service tax under 'Commercial Training or Coaching' service. The substantial questions of law include the distinction between 'training and coaching' and 'education.' The original record from the Tribunal was summoned for inspection, and a complete paper book must be prepared according to the rules.

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