Commercial Training or Coaching Centre

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....nalty = 00440230 What is taxable - 65(105)(zzc) Any service provided or to be provided to any person, by a commercial training or coaching centre in relation to commercial training or coaching; Explanation.--For the removal of doubts, it is hereby declared that the expression "commercial training or coaching centre" occurring in this sub-clause and in clauses (26), (27) and (90a) shall includ....

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....ons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes. Comments A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applic....