Commercial training centre definition expanded by statutory explanation; tribunal order set aside and matter remitted for fresh decision.

The inserted Explanation to section 65(105)(zzc) expanded the expression "commercial training or coaching centre" to cover any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not it is registered as a trust, society or similar organisation, with effect from 1 July 2003. In light of that statutory amendment, the Tribunal's earlier decision could not stand without reconsideration under the amended legal position. The impugned order was set aside and the matter was remitted for fresh decision in accordance with the inserted Explanation.

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Issues: Whether the impugned order of the Tribunal required interference in view of the Explanation inserted in Section 65(105)(zzc) and whether the matter should be reconsidered de novo.

Analysis: The inserted Explanation declared that the expression "commercial training or coaching centre" includes any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not registered as a trust, society or similar organisation, and applies with effect from 1 July 2003. In view of this statutory development, the Tribunal's decision could not be sustained without examining the matter against the amended legal position.

Outcome: The impugned order was set aside and the Tribunal was directed to decide the case afresh in the light of the inserted Explanation.

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