2007 (10) TMI 655

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....cal Member) For the Appellant : N. Viswanathan For the Respondent : N. J. Kumaresh ORDER P. G. Chacko (Judicial Member) The lower authority has demanded service tax of over Rs. 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 ....

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....ary question arising for consideration 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 act....