https://www.taxtmi.com/caselaws?id=77432 The Tribunal remanded the case to quantify liability of commercial training centers under Notification No. 6/05-S.T., denying exemption due to fee collection structure. Penalty issue was remanded for further consideration, finding no error in the decision. The Tribunal clarified the Kerala High Court judgment's limited applicability to parallel colleges in Kerala, rejecting the applicant's attempt to seek a different interpretation. The Vice-President of CESTAT, Chennai, rejected the applicant's arguments, emphasizing decisions were well-founded on thorough examination. en-us Thu, 03 Dec 2009 00:00:00 +0530 Wed, 15 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77432 The Tribunal remanded the case to quantify liability of commercial training centers under Notification No. 6/05-S.T., denying exemption due to fee collection structure. Penalty issue was remanded for further consideration, finding no error in the decision. The Tribunal clarified the Kerala High Court judgment's limited applicability to parallel colleges in Kerala, rejecting the applicant's attempt to seek a different interpretation. The Vice-President of CESTAT, Chennai, rejected the applicant's arguments, emphasizing decisions were well-founded on thorough examination. Case-Laws Service Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77432