2007 (10) TMI 655

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....nt : N. Viswanathan For the Respondent : N. J. Kumaresh ORDER P. G. Chacko (Judicial Member) The lower authority has demanded service tax of over ₹ 1.40 crores from the appellants for the period April 2004 to July 2006 by treating them as a 'commercial training or coaching centre' under section 65(27 ) of the Finance Act, 1994. The appellants, a company working in terms of section 25 of....

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....ation in this case is whether the activity of coaching students against fees would merit consideration as a 'commercial' activity. It is the appellant's case that, as they were not applying their profits to any purpose other than their own infrastructural and other developments, they could not be called a 'commercial coaching centre' and, for that matter, their activity could not be termed 'commer....