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of <h1>CESTAT Chennai: Waiver of Service Tax Pre-Deposit, Case Remanded for Reconsideration</h1> The Appellate Tribunal CESTAT, Chennai waived the pre-deposit of service tax and remanded the case for reconsideration in light of a retrospective ... Commercial Training or Coaching Services – Demands - on the ground that they were rendering “Commercial Training or Coaching Services” - not a commercial concern in the sense that the profits earned are required to be ploughed back to the institution - amendment to clause (zzc) of section 65(105), providing that any centre or institute whether registered as a trust or society or similar other organization carrying on its activity with or without profit motive, shall be construed as a commercial training or coaching centre – Held that: - set aside the impugned order and remit both the cases for fresh decision. The Appellate Tribunal CESTAT, Chennai dispensed with the pre-deposit of service tax of Rs. 7,84,458 and allowed the appeals by way of remand for fresh decision on the issue of 'Commercial Training or Coaching Services' due to a retrospective amendment introduced in the 2010 Budget. All issues, including time bar, are left open for fresh consideration.
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