2013 (10) TMI 1323

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..... Chauhan, Advocates, for the Appellant. Shri Zafar Moonis, Sr. Standing Counsel, for the Respondent. ORDER Having heard learned counsel for the parties, we frame the following substantial question of law :- "Whether the Customs Excise and Service Tax Appellate Tribunal was correct in directing the appellant herein to deposit Rs. 53,25,568/- along with the proportionate interest and pe....

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....ded by "commercial training or coaching centre", as defined in Section 65(27) of the Finance Act, 1994 and applicable with effect from 1-7-2003. In Section 65(27), "commercial training or coaching centre" means an institute or establishment providing commercial training or coaching for imparting skills, knowledge or lessons on any subject or field other than sports with or without certificate. ....

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....ployees of concerns who had purchased computers, cannot be treated as commercial training or coaching centre services. Reliance is also placed on the decision of Tribunal, Bangalore Bench in Wipro Limited v. Commissioner of Income Tax [2010 (20) S.T.R. 62 (Tri.-Bangalore)], wherein Tribunal observed that the appellant did not, prima facie, fall under the category of "Management Consultants" but wa....