https://www.taxtmi.com/caselaws?id=78901 The retrospective amendment to clause (zzc) of section 65(105) widened the scope of commercial training or coaching service to include centres or institutes run as a trust, society or similar organisation, with or without profit motive. Because that amendment could affect the basis of the demand for the period July 2003 to 31 March 2007, the matter required fresh examination by the adjudicating authority. The impugned order was therefore set aside and the disputes were remitted for reconsideration after granting the assessees a reasonable opportunity of hearing. Questions such as limitation were left open for decision on remand. en-us Mon, 02 Aug 2010 00:00:00 +0530 Fri, 24 Dec 2010 19:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78901 The retrospective amendment to clause (zzc) of section 65(105) widened the scope of commercial training or coaching service to include centres or institutes run as a trust, society or similar organisation, with or without profit motive. Because that amendment could affect the basis of the demand for the period July 2003 to 31 March 2007, the matter required fresh examination by the adjudicating authority. The impugned order was therefore set aside and the disputes were remitted for reconsideration after granting the assessees a reasonable opportunity of hearing. Questions such as limitation were left open for decision on remand. Case-Laws Service Tax Mon, 02 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78901