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Interpretation of "Commercial" in Sections 65 (26), (27), and 65 (105) (zzzc) Crucial for Service Tax on Training Services.

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....Commercial Coaching or Training Services - prima facie view that the word “commercial“ in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be considered to be superfluous and the explanation added by Finance Act, 2010 may not be a sufficient reason to take a view that the impugned training to be a “commercial training“ - AT....

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Interpretation of "Commercial" in Sections 65 (26), (27), and 65 (105) (zzzc) Crucial for Service Tax on Training Services.