https://www.taxtmi.com/caselaws?id=31008 Healthcare and education are treated as social services, and the decisive test for commerciality is whether profit-making is the primary motive. Applying that test, the Court found that M/s Great Lakes Institute of Management's main object was imparting education, not earning profit, so it was not a commercial concern and its training or coaching activity was not a commercial activity. The impugned order was set aside and the appeal was allowed. The Court did not decide the separate question whether the tax demand was time-barred, leaving limitation unexamined. en-us Mon, 14 Jul 2008 00:00:00 +0530 Sun, 12 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31008 Healthcare and education are treated as social services, and the decisive test for commerciality is whether profit-making is the primary motive. Applying that test, the Court found that M/s Great Lakes Institute of Management's main object was imparting education, not earning profit, so it was not a commercial concern and its training or coaching activity was not a commercial activity. The impugned order was set aside and the appeal was allowed. The Court did not decide the separate question whether the tax demand was time-barred, leaving limitation unexamined. Case-Laws Service Tax Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31008