Non-Profit Training Programs at Banks Subject to Service Tax u/s 65(105)(zzc) Due to Broad Interpretation.

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....Nature of Service - Commercial Training or Coaching - non-profit institution - training programmes at the level of individual bank - the explanation to Section 65(105)(zzc) of the Act had very wide scope to encompass the activities of the assesses and render them exigible to service tax under Section 65(105)(zzc) - AT....