COMMR.OF SERVICE TAX,CHENNAI vs M/S GREAT LAKES INST.OF MANGT.LTD. — C.A. No. 4464/2008

Case Summary: C.A. No. 004464/2008 On May 14, 2010, the Supreme Court heard Civil Appeals No. 4464 of 2008 and 579 of 2010 between the Commissioner of Service Tax, Chennai and M/s Great Lakes Institute of Management Ltd., concerning service tax classification of commercial training/coaching services. The Court set aside the CESTAT's impugned order and remitted the case for de novo examination by the Tribunal in light of Finance Act 2010's new Explanation to Section 65(105)(zzc), which clarified that "commercial training or coaching centre" includes any institute providing training for consideration, regardless of registration status or profit motive. The appeals were disposed of accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.