TaxTMI 
TaxTMI 
2013 (8) TMI 785
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....n, Advocate For the Respondent: Shri Parmod Kumar, Jt. Commr. (AR) ORDER Per Mathew John; The miscellaneous application filed by the Department for change of the cause title to Commissioner of Service Tax, Chennai because the appellant is under the jurisdiction of the said Commissioner. 2. The applicant is engaged in the activity of video tape production and also providing training ....
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....llected the service tax but did not pay to the Department. The counsel for the applicant is not contesting the demand except to the extent of in this respect a small difference in the quantification. So is the case for demands at item Nos. 3, 4 and 5 in the table above. 4. In the case of Item No.2 which relates to service tax under the heading Commercial Training or Coaching, his contention is ....
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....ation to commercial training or coaching by a computer training institute.; Further an Explanation reading as under was also inserted: (iii) computer training institute means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware 6. So he argues that the impugned training is imparted using computer cannot be covered by the sa....
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....owledge of the internal structure of software that is imparted. The training provided by the applicant appears to be of the latter type where not much knowledge about the contents of a software is imparted but the skill to use a software is imparted. But prima facie the latter type of training also is known as computer training to common man. The matter needs detailed examination in final hearing.....