https://www.taxtmi.com/caselaws?id=236420 The appellant, a non-profit organization providing training in the banking sector, argued against being classified as a commercial training center. However, the Tribunal determined that their activities fell under 'commercial training or coaching' as per the Finance Act. The Tribunal held that the services were subject to service tax. The demand for service tax was limited to a specific period due to the appellant's good faith and prior departmental understanding. The appellant was granted the opportunity to provide evidence for abatement of boarding and lodging charges, with the service tax demand to be recalculated accordingly. The appeal was disposed of with the appellant instructed to pay the revised amount plus interest. en-us Fri, 12 Jul 2013 00:00:00 +0530 Thu, 18 Jun 2015 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236420 The appellant, a non-profit organization providing training in the banking sector, argued against being classified as a commercial training center. However, the Tribunal determined that their activities fell under 'commercial training or coaching' as per the Finance Act. The Tribunal held that the services were subject to service tax. The demand for service tax was limited to a specific period due to the appellant's good faith and prior departmental understanding. The appellant was granted the opportunity to provide evidence for abatement of boarding and lodging charges, with the service tax demand to be recalculated accordingly. The appeal was disposed of with the appellant instructed to pay the revised amount plus interest. Case-Laws Service Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236420