Service Tax Applicable to Non-Certifying Training Centers: Tribunal Overrules Previous Decisions on Commercial Coaching Services.

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....Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial training or coaching centre’ providing ‘commercial training or coaching’. It is providing a taxable service. All decisions of the Tribunal taking a contrary view stand overruled.....