2013 (10) TMI 250

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....intendent (AR) ORDER Per Mathew John 1. The applicant was engaged in running a Center for providing coaching in Spoken English, in the name of 'Speak English'. Revenue was of the view that such coaching was taxable under entry for commercial and training under entry 65 (105) (zzo) of the Finance Act, 1994. The applicant was initially paying service tax during the period 2006-07 but later ....

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....r 'commercial coaching and training' was introduced in the year 2003, the Tax Research Unit had issued circular No.59/8/2003-ST dt. 20.6.03 clarifying that the foreign language institutes will be eligible for exemption under notification 9/03-ST and that was the reason why they stopped paying tax. He submits that since there is a circular issued by CBEC in favour of the applicant, appeal may be ad....

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....perse does not give any qualification which makes a person taking such training to get employment. He also relies on the Tribunals stay order in the case of Col's Calibre Vs CCE Coimbatore - 2011 (24) STR 427 (Tri.-Chennai). 5. Considered the submissions on both sides. Prima facie, we find merit in the argument of Ld. Advocate that when there was a clarification issued by the Board, it is not ....