2016 (9) TMI 487

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....ant Sh. Atul Handa, AR for the Respondent ORDER Service tax demand of Rs. 18,37,92,937/- has been confirmed against the applicants for the period of 2005 to 2011 alongwith interest  and various penalties under Section 73 of the Finance Act, 1994 under the category of Commercial Training and Coaching Service. 2. The brief facts of the case are that during the course of audit it was....

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....ate for successful completion of the educational programme is provided provided by the institute namely. (i) Indian Institute of Management (Calcutta) (ii) Indian Institute of Management (Bangalore) (iii)  Indian Institute of Management (Kozhikode) (iv) Xavier Labour Relations Institute (Jamshedpur) (v) Mudra Institute of Communication (Ahmedabad) ....

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....training or coaching provided by a commercial training or coaching centre". "27 Commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject of field other than the sports, with our without issuance of a certificate and includes coaching or tutorial classes but does not inc....