https://www.taxtmi.com/caselaws?id=220057 The Tribunal ruled in favor of the appellant, a cooperative society providing training to bank employees, stating that the training services were not taxable under "Commercial Coaching or Training" as defined in the relevant sections. The Tribunal emphasized that the retrospective amendment to the Finance Act, 2010, did not override the term "commercial" and referenced previous decisions where similar training was not considered taxable. The Tribunal granted a stay on the collection of dues and waived the pre-deposit requirement, linking the appeal filed by the Revenue with the appellant's appeal for final hearing. en-us Thu, 25 Oct 2012 00:00:00 +0530 Thu, 10 Jul 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220057 The Tribunal ruled in favor of the appellant, a cooperative society providing training to bank employees, stating that the training services were not taxable under "Commercial Coaching or Training" as defined in the relevant sections. The Tribunal emphasized that the retrospective amendment to the Finance Act, 2010, did not override the term "commercial" and referenced previous decisions where similar training was not considered taxable. The Tribunal granted a stay on the collection of dues and waived the pre-deposit requirement, linking the appeal filed by the Revenue with the appellant's appeal for final hearing. Case-Laws Service Tax Thu, 25 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220057