https://www.taxtmi.com/caselaws?id=77179 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. en-us Fri, 14 May 2010 00:00:00 +0530 Mon, 20 Dec 2010 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77179 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. Case-Laws Service Tax Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77179