2018 (8) TMI 1597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under Section 76 and imposed penalty under Section 78. 2. Briefly the facts of the present case are that the appellants are service providers in the category of transport of goods by road, mandap keeper and engineering consultancy services, having centralized registration. On scrutiny of the records of the appellant, it was noticed that they were collecting certain amounts from trainees / students who undertook project works in their institution. It was observed that the amount collected were in relation to the project work and the service rendered by the appellant appeared to fall under the category of 'Commercial Training or Coaching' services which was a taxable service. It was revealed that an amount of Rs. 34,65,010/- collected fro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their movements inside the company premises. He further submitted that the activity of the appellant does not fall in the definition of 'commercial training or coaching services'. Learned counsel further referred to the definition as contained in Section 65(105)(zzc) of the Finance Act, 1994 which provides that any service provided to any person, by a commercial training or coaching centre in relation to commercial training or coaching. The learned counsel also referred to Section 65(26) which provides the definition of 'Commercial Training or Coaching. It is his further submission that if we consider the provisions as contained in Section 65(105)(zzc) and Section 65(26) and Section 65(27), then it is clear that the levy is only when a per....