2005 (9) TMI 640

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....puter-related training to candidates sponsored by numerous companies during the period May, 2000 to March, 2002. This service was treated as "Management Consultancy" in terms of section 65 of the Finance Act, 1994 and accordingly the department raised a demand of service tax on the appellants. The original authority confirmed this demand under section 75 of the Finance Act against the as....

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....g or Coaching". The services provided under commercial training and coaching centres were made taxable services for the first time in 2003-04. This service was added to the list of taxable services under section 65 of the Finance Act, 1994 by the Finance Act, 2003. Ld. consultant submits that, out of such training and coaching centres, computer training institutes were segregated by Central G....

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.... training acquired by the trainees goes a long way to add to the managerial efficiency of the sponsor companies. Hence the training centre should be held to be a "Management Consultant". 3. After giving careful consideration to the submissions, I find that commercial training and coaching centres were brought within the purview of service tax for the first time in 2003-04. Even after a....