https://www.taxtmi.com/caselaws?id=387768 The Tribunal held that coaching provided by Junior Colleges falls under 'commercial training or coaching' subject to Service Tax, rejecting the claim of exemption for being a 'not-for-profit' society. The Appellant's activities were deemed commercial, irrespective of profit motive, as clarified by relevant circulars and legislative amendments. The imposition of Service Tax was upheld for the normal limitation period, with penalties imposed under Section 77 of the Finance Act, 1994. The decision in Sri Chaitanya Educational Committee was affirmed, overruling contrary precedents, and the appeals were referred to the Regular Bench for further action. en-us Tue, 23 Jul 2019 00:00:00 +0530 Fri, 01 Nov 2019 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387768 The Tribunal held that coaching provided by Junior Colleges falls under 'commercial training or coaching' subject to Service Tax, rejecting the claim of exemption for being a 'not-for-profit' society. The Appellant's activities were deemed commercial, irrespective of profit motive, as clarified by relevant circulars and legislative amendments. The imposition of Service Tax was upheld for the normal limitation period, with penalties imposed under Section 77 of the Finance Act, 1994. The decision in Sri Chaitanya Educational Committee was affirmed, overruling contrary precedents, and the appeals were referred to the Regular Bench for further action. Case-Laws Service Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387768