Commercial Training Services Taxable; Demand Beyond Limitation Period Dismissed Under Tax Rule.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commercial training or coaching services - It is clearly evident from the facts of the case that the coaching classes were conducted in different campuses, separate fees and totally independent and had no nexus with the intermediate courses of the colleges - activity is taxable - however, demand beyond normal period of limitation set aside - AT....