Service Tax - 'Commercial training or coaching' - Education taxable irrespective of nomenclature or description of institute or establishment: Revenue wins big case with CESTAT LB
IT is a mega win for the Revenue. The Larger Bench of the Tribunal has emphatically held that the taxable service of "commercial training or coaching" occurs when any institute or establishment is engaged in the activity of imparting skill, knowledge or lessons on any subject or field (excluding sports), irrespective of whether such imparting of skill, knowledge or lessons is in respect of particular discipline or a broad spectrum of disciplines/ academic areas; irrespective of the nomenclature or description of the institute or establishment, as a coaching or training centre or an educational institution; regardless of whether an institute or establishment is incorporated by or registered under any law; and irrespective of distinctions on the basis of curriculum, course content, teaching methodology, course duration or otherwise.
Please wait till tomorrow for this vital order.