TMI Blog2014 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ates by Sun, USA. The learning/training, if any, is taken from other sources and the appellants are enabling conduct of examination and evaluation. The claim that appellants are selling e-vouchers may not deserve to be accepted. Their activities are, prima facie, in relation to conduct of online examination and evaluation by Prometric in relation to certifying professional competence of the aspiri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re involved in facilitating conduct of online examination for awarding various certificates by Sun, USA. The online examination and evaluation are undertaken by M/s. Prometric, USA. The appellant claims that they are involved in sale of vouchers which basically provides a password to a prospective candidate for the purpose of appearing for the examination. The Commissioner has held that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment during 2005 and audit notes were issued in April 2006 and in pursuance to the said audit notes, discussion meeting was held with the Commissioner on 1-1-2009. During the audit and subsequent discussions, the department proposed levy of service tax on these very activities under the head Commercial Coaching and Training and subsequently they have changed the view and issued a show-cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records. The prospective candidates do not, prima facie, have a relationship of student-teacher in the programme leading to issue of certificates by Sun, USA. The learning/training, if any, is taken from other sources and the appellants are enabling conduct of examination and evaluation. The claim that appellants are selling e-vouchers may not deserve to be accepted. Their activities are, prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deem it appropriate to direct the appellant to deposit ₹ 1 crore (Rupees One crore only) within 6 weeks from today and report to the Assistant Registrar on 6-8-2012 and the Assistant Registrar to report to the Bench on 13-8-2012. Subject to deposit of the above amount, there shall be waiver of pre-deposit of balance of dues as per the impugned order and stay of recovery thereof till dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
