2014 (12) TMI 1135

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.... Marianna, AR, for the Respondent. ORDER The appellant/petitioner - the Environment Protection Training & Research Institute is a registered society established pursuant to an executive order issued by the Government of Andhra Pradesh. The appeal is preferred against the order of the Commissioner (Appeals) dated 16-11-2012 whereby appeals preferred by Revenue and by the assessee against the adju....

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....Notification. Insofar as Commercial Coaching and Training Service, the appellate authority rejected the claim of the assessee that it did not provide Commercial Coaching or Training Centre and was hence immune to the liability to tax under this category. Prior to introduction of Explanation to clause (zzc) of Section 65(105), by provisions of the Finance Act, 2010, there was considerable conflict ....

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....tion was introduced with retrospective effect, from 1-7-2003 i.e. the nativity of the relevant taxing provision. 3. In the light of the above mentioned legislative dynamics, the contention urged on behalf of the assessee that having regard to its genesis in a Government department or qua an executive order of the State Government, it could not be said to be a commercial coaching or training ....