https://www.taxtmi.com/caselaws?id=213654 The court dismissed the Revenue's appeal regarding the taxability of training provided to the buyer of the machine as commercial coaching. It was found that the training was not the primary commercial activity of the appellant but was solely for the buyer's employees to operate the purchased machines. The appellate authority concluded that the training did not fall under the category of commercial coaching, leading to the dismissal of the appeal and stay application. The judgment emphasizes the distinction between commercial coaching and specialized training for specific purposes. en-us Mon, 27 Jun 2011 00:00:00 +0530 Wed, 30 May 2012 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213654 The court dismissed the Revenue's appeal regarding the taxability of training provided to the buyer of the machine as commercial coaching. It was found that the training was not the primary commercial activity of the appellant but was solely for the buyer's employees to operate the purchased machines. The appellate authority concluded that the training did not fall under the category of commercial coaching, leading to the dismissal of the appeal and stay application. The judgment emphasizes the distinction between commercial coaching and specialized training for specific purposes. Case-Laws Service Tax Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213654